2018 (4) TMI 200

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..... ular 5 of 2010 of CBDT clarifying that the proviso to Section 201(3) of the Act was meant to expand the time limit for completing the proceedings and passing orders in relation to ‘pending cases’. The said proviso cannot be interpreted to initiate proceedings for declaring an Assessee to be an Assessee in default under Section 201 for a period earlier than four years prior to 31st March, 2011. The .....

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