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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Validity of notice under Section 201 - insofar as the Financial ...


Notice u/s 201 for FY 2007-2008 declared invalid due to time-bar; issued past the deadline.

November 13, 2015

Case Laws     Income Tax     HC

Validity of notice under Section 201 - insofar as the Financial Year 2007-2008 is concerned, in the circumstances of this case, no order can be made under sub-Section (1) of Section 201 after 31.03.2011. Since the notice itself had been issued on 17.02.2014, it is clearly time barred. - HC

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