{"id":20532,"date":"2021-07-22T11:43:52","date_gmt":"2021-07-22T06:13:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/roca-bathroom-products-private-ltd-v-drp-2021-432-itr-192-mad-hc\/"},"modified":"2022-08-29T06:26:20","modified_gmt":"2022-08-29T00:56:20","slug":"roca-bathroom-products-private-ltd-v-drp-2021-432-itr-192-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/roca-bathroom-products-private-ltd-v-drp-2021-432-itr-192-mad-hc\/","title":{"rendered":"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)"},"content":{"rendered":"<p>Allowing the petition\u00a0 the Court held that notice by\u00a0 Dispute Resolution Panel four years after direction by Tribunal is\u00a0 barred by\u00a0 limitation by application of provisions of section 153(2A) of the Act. (AY.2009-10, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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]  <\/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-20532","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5la","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20532","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=20532"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20532\/revisions"}],"predecessor-version":[{"id":29203,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20532\/revisions\/29203"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}