{"id":42634,"date":"2024-05-05T18:07:36","date_gmt":"2024-05-05T12:37:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/income-tax-officer-tds-v-indian-oil-corporation-ltd-2023-334-ctr-999-156-taxmann-com-576-2024-296-taxman-428-pat-hc\/"},"modified":"2024-05-05T18:07:36","modified_gmt":"2024-05-05T12:37:36","slug":"income-tax-officer-tds-v-indian-oil-corporation-ltd-2023-334-ctr-999-156-taxmann-com-576-2024-296-taxman-428-pat-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/income-tax-officer-tds-v-indian-oil-corporation-ltd-2023-334-ctr-999-156-taxmann-com-576-2024-296-taxman-428-pat-hc\/","title":{"rendered":"Income-tax Officer, TDS v. Indian Oil Corporation Ltd( 2023) 334 CTR 999\/ 156 taxmann.com 576\/(2024) 296 Taxman 428 ( Pat)( HC)"},"content":{"rendered":"<p>Dismissing\u00a0 the appeal of the Revenue , the Court held that the deemed reasonable period of limitation is four years when no period of limitation is prescribed by statute &#8211; Held, yes &#8211; Whether where 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 . (AY. 2002 -03 , 2003 -04 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source &#8211; Failure to deduct or pay -Limitation- Oder under section 201(1) was passed by Assessing Officer beyond four years from end of relevant financial year, Tribunal was justified in setting aside the order .[ S. 201(1), 201(IA) , 260A ] <\/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-42634","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b5E","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42634","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=42634"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42634\/revisions"}],"predecessor-version":[{"id":42635,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42634\/revisions\/42635"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42634"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42634"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42634"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}