{"id":52920,"date":"2025-04-15T21:45:54","date_gmt":"2025-04-15T16:15:54","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-idea-cellular-ltd-2024-470-itr-479-158-taxmann-com-163-telangana-hc\/"},"modified":"2025-04-15T21:45:54","modified_gmt":"2025-04-15T16:15:54","slug":"cit-v-idea-cellular-ltd-2024-470-itr-479-158-taxmann-com-163-telangana-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-idea-cellular-ltd-2024-470-itr-479-158-taxmann-com-163-telangana-hc\/","title":{"rendered":"CIT v. Idea Cellular Ltd. (2024) 470 ITR 479 \/158 taxmann.com 163 (Telangana) (HC)"},"content":{"rendered":"<p>Tribunal held that show cause notice issued by Assessing Officer initiating proceedings under section 201(1) against assessee after four years is\u00a0 barred by limitation. On appeal the Court held that\u00a0 there is\u00a0 no specific period of limitation prescribed for initiating a proceeding under section 201(1) and 201(1A), therefore, reasonable period is to depend on facts and circumstances of each case and that neither a period of four years nor a period of one\u00a0 year could be said to be period of limitation for same. Order of Tribunal is set aside. Matter is remanded to\u00a0 the Commissioner of Income-tax (Appeals)for passing fresh orders<strong>.<\/strong> Followed Dr.Reddy\u2019s Laboratories Ltd v. Dy.CIT(IT) (2023) 22 ITR-OL 478(Telangana)(HC).\u00a0 (AY. 2007-08, 2008-09, 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 201 : Deduction at source-Failure to deduct or pay-Assessee in default-Limitation-Reasonable period-Order of Tribunal holding that order passed by after four years is barred by limitation is not proper, legal or justified-Binding precedent-Matter is remanded to  the Commissioner of Income-tax (Appeals)for passing fresh orders.  [S. 195, 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-52920","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dLy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52920","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=52920"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52920\/revisions"}],"predecessor-version":[{"id":52921,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52920\/revisions\/52921"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}