Bharat Steel Tubes Ltd. v. State of Haryana

3 SCC 478Supreme Court of India1988#1156 most cited

What is Bharat Steel Tubes Ltd. v. State of Haryana authority for?

Tax assessments and proceedings must be completed with expedition to ensure certainty for taxpayers and efficient revenue collection. Indefinite delays by tax authorities are impermissible, as certainty is a hallmark of any proceedings.

98

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

Bharat Steel Tubes Ltd. v. State of Haryana · timely assessment · expeditious assessment completion · time limits for assessment · delay in assessment proceedings · certainty in tax proceedings · Section 153 · Section 144C

Also reported as

70 STC 122

Sections most often in play

Section 144C(13)Section 153(4)Section 153(1)Section 143(3)Section 153Section 144BSection 144CSection 153(2A)

Issues it is cited on

section 144cofsection 158absection 261section 11(3)section 153(4)section 144c(4)section 22(1)stay of demandreference to tposection 140section 21section 153(1)

Judgments citing Bharat Steel Tubes Ltd. v. State of Haryana

Airbnb Payments India Private Limited, Gurugram, Haryana vs. The Deputy Commissioner of Income Tax, Circle 1(1), Gurugram, Haryana

In the result, the appeal of the Assessee is allowed

ITA 4263/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalairbnb Payments India Private Dcit, Circle-1(1), Limited, Gurugram, Haryana. Level 9, Spaze I Tech Park, Vs A1 Tower, Sector-49, . Sohna Road, Gurugram-122018 Haryana. Pan-Aanca6203B (Appellant) (Respondent) Assessee By Ms. Reema Grewal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Passed By Ao Dated 18.07.2024 U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2020-21 Subsequent To The Direction Of The Ld. Dispute Resolution Panel (Drp) Vide Direction Dated 24.06.2024. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 18/07/2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee’S Representative Relying On Airbnb Payments India Private Limited Vs. Dcit The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 Itr 537 (Madras) & Also Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to withhold the payment of the tax so colle…

At and T Communication Services India Private Limited, New Delhi vs. Assistant Commissioner of Income Tax Circle 1(1), Office of ACIT, Cr Building, Delhi

In the result, appeal of the Assessee is allowed

ITA 4257/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi23 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to withhold the payment of the tax so colle…

Genpact India Private Limited, New Delhi vs. Assessment Unit, Income Tax Department, New Delhi

In the result, appeals of the Assessee are allowed

ITA 4115/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalgenpact India Private Limited Vs Assessment Unit, Income 12A, Ground Floor,K Prakash Tax Department, 2Nd Floor, Deep Building 7 Tolstoy Marg, E-Ramp, Jawaharlal Nehru Baroda House, S.O. Baroda Stadium, New Delhi House, Delhi Pan: Aabce4461B Appellant Respondent Genpact India Private Limited Vs Assistant Commissioner Of 12A, Ground Floor, Prakash Income Tax (Osd), Range-10 Deep Building 7 Tolstoy Marg, Central Revenue Building, Baroda House, S.O. Baroda Ito, New Delhi-110002 House, Delhi Pan: Aabce4461B Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv (Virtual) &Ms.Vyushtirawat, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to withhold the payment of the tax so colle…

Fmi Automotive Components Private Limited, Gurgaon vs. ACIT Circle 7(1), New Delhi

In the result, appeals of the Assessee are allowed

ITA 3838/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to withhold the payment of the tax so colle…

Triumph Motorcycles (India) Private Limited, New Delhi vs. DCIT, Circle 25(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 794/DEL/2022[2017-18]Status: DisposedITAT Delhi23 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaltriumph Motorcycles (India) Vs The Pvt. Ltd. 2Nd Floor, Wing-A Additional/Joint/Deputy/Assista Radisson Blu Plaza, Nh-8, Nt Commissioner Of Income Tax, Mahipalpur, New Delhi Nfac, New Delhi Pan: Aaect1592M Appellant Respondent Assessee By Dr. Shaswat Bajpai, Adv (Virtual), Sh. Mayank Chaturvedi, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 23/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to withhold the payment of the tax so colle…

Fmi Automotive Components Pvt Ltd, Gurgaon vs. ACIT, Circle 7(1), New Delhi

In the result, appeals of the Assessee are allowed

ITA 2356/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to withhold the payment of the tax so colle…

Amplus Kn Solar Private Limited, Gurgaon vs. ITO, Ward- 2(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 2315/DEL/2022[2018-19]Status: DisposedITAT Delhi23 Jan 2026AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalampluskn Solar Private Limited Vs Ito 6Th Floor, The Palm Square, Golf Ward-2(1), C. R. Building, Course Extension Road, Sector - New Delhi 66, Grugaon, Haryana Pan: Aapca3377G Appellant Respondent Assessee By Sh. Km Gupta, Adv, Ms.Shruti Khimta, Ar & Sh. Jaskaran Singh, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)Section 158A

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 19 Amplus KN Solar (P) Ltd. Vs. ITO 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to wi…

Claas Agricultural Machinery Private Limited, New Delhi vs. Deputy Commissioner of Income-Tax, Circle 4(2), New Delhi

In the result, appeal of the Assessee is allowed

ITA 4563/DEL/2024[AY 2020-21]Status: HeardITAT Delhi21 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to withhold the payment of the tax so colle…

Itron India Private Limited, Noida vs. The Assistant Commissioner of Income Tax, Circle 10(1), New Delhi

In the result, appeal of the Assessee is allowed

ITA 4389/DEL/2024[2020-21]Status: HeardITAT Delhi21 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalitron India Private Limited Vs The Assistant Commissioner C-7, Sector-3, Noida Gautam Of Income Tax, Circle 10(1), Budh Nagar, Uttar Pradesh C. R. Building, I. P. Estate, Pan: Aabcs6575L New Delhi Appellant Respondent Assessee By Sh. Kashish Gupta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to withhold the payment of the tax so colle…

Xl India Business Services Private Limited, Delhi vs. The Assistant Commissioner of Income Tax, New Delhi

In the result, appeal of the Assessee is allowed

ITA 4332/DEL/2024[2020-2021]Status: DisposedITAT Delhi21 Jan 2026AY 2020-2021

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144CSection 153

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to withhold the payment of the tax so colle…

Lintec India Private Limited, South Delhi, Delhi vs. Deputy Commissioner of Income Tax Circle 13(1), Office of DCIT, Cr Building, Delhi

In the result, appeal of the Assessee is allowed

ITA 4282/DEL/2024[AY 2020-21]Status: HeardITAT Delhi21 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Manish Agarwallintec India Private Limited Vs The Deputy Commissioner Of 14Th Floor, Eros Corporate Tower, Income Tax, Circle 13(1), Nehru Place, South Delhi, Delhi Office Of The Dcit, C. R. 110019, Building, Delhi Pan: Aaccl23772F Appellant Respondent Assessee By Sh. Supriya Mehta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to withhold the payment of the tax so colle…

Al Maha Foods International Private Limited, New Delhi vs. National Faceless Assessment Centre (Jao - DCIT Circle 1(1), Delhi), New Delhi

In the result, appeal of the Assessee is allowed

ITA 3974/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalal Maha Foods International Vs National Faceless Private Limited, 1122, Dlf Assessment Centre (Jao- Tower A, Jasola, New Friends Dcit Circle 1(1), C. R. Colony, S.O. Zakir Nagar, Building, I. P. Estate, Delhi Delhi-110025 New Delhi Pan: Aabca8743L Appellant Respondent Assessee By Sh. Salil Kapoor, Adv& Ms. Ananya Kapoor, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to withhold the payment of the tax so colle…

Teva Pharmaceutical & Chemical Industries India Private Limited, Mumbai vs. DCIT, Circle-25(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 4197/DEL/2024[2020-21]Status: DisposedITAT Delhi19 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalteva Pharmaceutical & Chemical Vs Assessment Unit, Income Industries India Private Limited, Tax Department/Deputy 8Th Floor, C-Wing Time Square, Commissioner Of Income Andherikurla Road, Marol Naka, Tax, Circle 25(1), Opp Mittal Industrial Estate C. R. Building, Delhi- Andheri (E), Mumbai 400059, 110001 Maharashtra, India Pan: Bnspk7225H Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv, Sh. Sohamdua, Adv& Sh. Abhiudaya Shankar Bajpai, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 19/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.

Section 143Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153r

…ars in other appeals, which is unacceptable as rightly held by the learned judge. We are not alone on this issue and are fortified by the following judgments of the Hon'ble Supreme Court in this regard. (i) Bharat Steel Tubes Ltd. v. State of Haryana, [(1988) 3 SCC 478: 1988 SCC (Tax) 409 at page 4871 15. Before we part with the case, we would like to indicate that assessment of tax should be completed with expedition. It involves the revenue to the State. In the case of a registered dealer who collects sales tax on behalf of the State, there is no justification for him to withhold the payment of the tax so colle…

DCIT, Central Circle-2, Jaipur vs. Kamlaprabha L/H of Late Shri Gopal Lal Ji Goswami, Kota

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

ITA 94/JPR/2025[2014]Status: DisposedITAT Jaipur21 Aug 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Alka Gautam, CIT-Sr.DR a
Section 144Section 153C

…dismissed by the Court: (1992) 197 ITR (St.) 1 (SC), 42 ITA No. 94 & CO. No. 22/JPR/2025 Smt. Kamla Prabha L/h Late Sh. Gopal Lal Ji Goswami applyingChimanram Motilal Pvt. Ltd. CT (1983) 140 ITR 809 (Bom) and Bharat Steel Tubes Ltd. V. State of Haryana, 09) 70 STC 122 (SC). 1.4Normally there is a time-limit provided for commencement and/or the completion of the proceedings. In such a scenario, it is beyond comprehension that how, in the absence of any time limit to notice provided in Sec 153C, the action of issuing notices, can be permitted even after lapse of an indefinite period. It is wholly impermissible to…

Win Cable & Datacom P.Ltd, Mumbai vs. Asst CIT (TDS) 3(1), Mumbai

In the result, appeals filed by the assessee are hereby allowed

ITA 3635/MUM/2016[2001-02]Status: DisposedITAT Mumbai20 Apr 2018AY 2001-02

Bench: S/Shri R.C. Sharma (Am) & Amarjit Singh (Jm) I.T.A. No. 3635/Mum/2016(Assessment Year 2001-02)

Section 191Section 194CSection 201Section 201(1)

…ollowing terms: “There is no dispute that Section 201 of the Act does not prescribe any limitation period for the assessee being declared as an assessee in default. Learned Counsel for the Revenue relied upon Bharat Steel Tubes Ltd. v. State of Haryana (1988) 70 STC 122 (SC) to contend that no period of limitation can be prescribed in a situation such as the present for initiating proceedings. Learned counsel for the assessee relied upon State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd. [2007] 11 SCC 363 : [2007] 9 RC 637 to contend that if no period of limitation is prescribed, a statutory aut…

Hathway C Net P.Ltd, Mumbai vs. TRO (TDS) RG 1, Mumbai

The appeal of the assessee is allowed

ITA 4112/MUM/2016[2003-04]Status: DisposedITAT Mumbai31 Jan 2018AY 2003-04

Bench: Shri B.R.Baskaran, Am & Shri Ravish Sood, Jm Hathway C-Net Private The Tax Recovery Officer Limited, Rahejas, 4Th Floor, (Tds)-1 Smt. K.G. Mittal बिधम/ Corners Of Main Avenue & Ayurvedic Hospital Bldg, Vs. V.P. Road, Santa Cruz (West) Charni Road-(West), Mumbai- 400054 Mumbai-400 002 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaach8338K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Ms. Pooja Swaroop, D.R
Section 133ASection 194CSection 201Section 201(1)

…ollowing terms: “There is no dispute that Section 201 of the Act does not prescribe any limitation period for the assessee being declared as an assessee in default. Learned Counsel for the Revenue relied upon Bharat Steel Tubes Ltd. v. State of Haryana (1988) 70 STC 122 (SC) to contend that no period of limitation can be prescribed in a situation such as the present for initiating proceedings. Learned counsel for the assessee relied upon State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd. [2007] 11 SCC 363 : [2007] 9 RC 637 to contend that if no period of limitation is prescribed, a statutory aut…

Hathway C-Net P. Ltd, Mumbai vs. Tax Recovery (TDS) 1, Mumbai

The appeals of the assessees are allowed

ITA 4261/MUM/2014[2002-03]Status: DisposedITAT Mumbai07 Sept 2016AY 2002-03

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 201Section 201(1)

…ollowing terms: “There is no dispute that Section 201 of the Act does not prescribe any limitation period for the assessee being declared as an assessee in default. Learned Counsel for the Revenue relied upon Bharat Steel Tubes Ltd. v. State of Haryana (1988) 70 STC 122 (SC) to contend that no period of limitation can be prescribed in a situation such as the present for initiating proceedings. Learned counsel for the assessee relied upon State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd. [2007] 11 SCC 363 : [2007] 9 RC 637 to contend that if no period of limitation is prescribed, a statutory aut…

Hathway Cable & Datacom Ltd, Mumbai vs. TRO (TDS) RG 1, Mumbai

The appeals of the assessees are allowed

ITA 3512/MUM/2014[2002-03]Status: DisposedITAT Mumbai07 Sept 2016AY 2002-03

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 201Section 201(1)

…ollowing terms: “There is no dispute that Section 201 of the Act does not prescribe any limitation period for the assessee being declared as an assessee in default. Learned Counsel for the Revenue relied upon Bharat Steel Tubes Ltd. v. State of Haryana (1988) 70 STC 122 (SC) to contend that no period of limitation can be prescribed in a situation such as the present for initiating proceedings. Learned counsel for the assessee relied upon State of Punjab v. Bhatinda District Coop. Milk Producers Union Ltd. [2007] 11 SCC 363 : [2007] 9 RC 637 to contend that if no period of limitation is prescribed, a statutory aut…