Dismissing the appeal of the Revenue the Court held that deemed reasonable period of limitation is four years when no period of limitation is prescribed by statute.On facts  order under section 201(1) was passed by Assessing Officer beyond four years from end of relevant financial year, Tribunal was justified in setting aside said order. Followed UOI  v. Kaumudini Narayan Dalal (2011) 117 Taxman 375 / 249 ITR 219 (SC)  CIT v. Narendra Doshi (2002) 122 Taxman 717 / 254 ITR 606 (SC)   CIT v. Shivsagar Estate (2002) 124 Taxman 606/ 257 ITR 59 (SC)   Berger Paints India Ltd. v. CIT (2004) 135 Taxman 586 / 266 ITR 99 (SC) (AY. 2002-03)