ASST.COMMISSIONER OF INCOME TAX, BANDRA KURLA COMPLEX MUMBAI vs. DEVANG AJIT JAVERI , MUMBAI

In the result, appeal of the Revenue is dismissed on aforesaid terms

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

TDS) v. IKEA Trading Hong Kong Ltd., [2011] 333 ITR 565 (Del) to urge that it is the date of issuance of the Show Cause Notice ('SCN') that would be the relevant starting point. Accordingly he submits that the date of issuance of the SCN by the ACIT being 28 August, 2012, limitation would expire on 28 February, 2013. Therefore

DEVANG AJIT JHAVERI ,MUMBAI vs. JCIT, RANGE 17(1), MUMBAI

In the result, appeal of the Revenue is dismissed on\naforesaid terms

TDS) ν. ΙΚΕΑ Trading Hong Kong Ltd., [2011] 333 ITR\n565 (Del) to urge that it is the date of issuance of the Show Cause\nNotice ('SCN') that would be the relevant starting point. Accordingly\nhe submits that the date of issuance of the SCN by the ACIT being\n28 August, 2012, limitation would expire on 28 February, 2013.\nTherefore

ASST. COMMISSIONER OF INCOME TAX , BANDRA KURLA COMPLEX vs. DEVANG AJIT JHAVERI , MUMBAI

In the result, appeal of the Revenue is dismissed on\naforesaid terms

TDS) ν. ΙΚΕΑ Trading Hong Kong Ltd., [2011] 333 ITR\n565 (Del) to urge that it is the date of issuance of the Show Cause\nNotice ('SCN') that would be the relevant starting point. Accordingly\nhe submits that the date of issuance of the SCN by the ACIT being\n28 August, 2012, limitation would expire on 28 February, 2013.\nTherefore