Allowing the petition the Court held that notice by Dispute Resolution Panel four years after direction by Tribunal is barred by limitation by application of provisions of section 153(2A) of the Act. (AY.2009-10, 2010-11)
Roca Bathroom Products Private Ltd. v. DRP (2021) 432 ITR 192 / 203 DTR 55/ 321 CTR 496(Mad.)(HC)/Dy. CIT v. Freight Systems (India) P. Ltd. (2021) 18 ITR -OL 468 (Mad)(HC) /Editorial : Ordder of Single judge is affirmed by division bench , CIT . v. Roca Bathroom Products P. Ltd (2022) 445 ITR 537 (Mad)(HC) Dy. CIT v. Freight Systems (India) P. Ltd. (2022) 445 ITR 537 (Mad)(HC) Editorial : Ordder of Single judge is affirmed by division bench , CIT . v. Roca Bathroom Products P. Ltd (2022) 445 ITR 537 (Mad)(HC) Dy. CIT v. Freight Systems (India) P. Ltd. (2022) 445 ITR 537 (Mad)(HC)
S. 144C : Reference to dispute resolution panel-limitation-Notice by Dispute Resolution Panel four years after direction by Tribunal-Barred by limitation. [S. 144C(13), 153, 254 (1), Art. 226]