2017 (2) TMI 450 - SCH - Income Tax

Validity of the action initiated under Sections 201(1) and 201(1A) - non-deduction of tax at source for periods earlier than four years prior to 31st March, 2011 - Held that - SLP dismissed. In this case 2016 (8) TMI 509 - DELHI HIGH COURT , HC has held that, Proviso to Section 201(3) meant to expand the time limit for completing the proceedings and passing orders in relation to pending cases and said proviso cannot be interpreted, as is sought to be done by the Department, to enable it to initiate proceedings for declaring an Assessee to be an Assessee in default under Section 201 of the Act for a period earlier than four years prior to 31st March, 2011.