{"id":14743,"date":"2020-12-31T14:45:56","date_gmt":"2020-12-31T14:45:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ditit-v-executive-engineer-bangalore-water-supply-and-sewerage-board-2020-428-itr-294-karnhc\/"},"modified":"2021-04-14T07:25:01","modified_gmt":"2021-04-14T01:55:01","slug":"ditit-v-executive-engineer-bangalore-water-supply-and-sewerage-board-2020-428-itr-294-karnhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ditit-v-executive-engineer-bangalore-water-supply-and-sewerage-board-2020-428-itr-294-karnhc\/","title":{"rendered":"DIT(IT) v. Executive Engineer Bangalore Water Supply and Sewerage Board (2020) 428 ITR 294\/ 194 DTR 364 (Karn)(HC)"},"content":{"rendered":"<p>Court held that for the assessment years 1998-99 to 2005-06, the proceedings under section\u00a0201(1)\u00a0and\u00a0(1A)\u00a0of the\u00a0Income-tax Act, 1961\u00a0had been initiated after a period of four years. Accordingly held to be barred by limitation . Followed \u00a0\u00a0Therefore, they could not be held to have been initiated within a reasonable time and consequently, the proceedings could not be sustained in the eye of law.\u00a0 In State of Punjab v. Bhatinda District Co-operative Milk Producers Union Ltd. (2007) \u00a011 SCC 363 has held that four years would be a reasonable period of time for initiating action, in a case where no limitation is prescribed. ( AY.1998-99 to 2005-06)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source &#8211; Failure to deduct or pay -Short deduction -Limitation &#8211; Proceedings must be initiated within reasonable time \u2014 Proceedings initiated after four years \u2014 Barred by  Limitation [ S.201(1) , 201(IA) ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14743","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3PN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14743"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14743\/revisions"}],"predecessor-version":[{"id":16513,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14743\/revisions\/16513"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}