2014-VIL-661-DEL-DT

DELHI HIGH COURT

W.P.(C) 2061/2014 and CM 4314/2014

Date: 05.12.2014

ORACLE INDIA PRIVATE LTD.

Vs

DEPUTY COMMISSIONER OF INCOME TAX

For the Appellant :Mr M.S.Syali, Sr. Advocate with Mr Mayank Nagi, Ms Husnal Syali, Mr Harkuna Singh and Ms Bhawna Bakshi, Advocates.
For the Respondent : Ms Suruchi Aggarwal, Senior Standing Counsel with Mr Akshay Gupta, Advocate.

BENCH

MR. JUSTICE BADAR DURREZ AHMED AND MR. JUSTICE SIDDHARTH MRIDUL

JUDGMENT

In this writ petition, the petitioner challenges the notice dated 17.02.2014 issued by DCIT Circle 51 (1) under Section 201 of the Income Tax Act in respect of the Financial Year 2007-2008. The order dated 14.03.2014, pursuant to the said notice, is also under challenge.

 One of the points raised by the petitioner was of limitation. The learned counsel for the petitioner drew our attention to Section 201(3) which has been introduced in the said Act with effect from 01.04.2010. The proviso to sub-Section (3) stipulates that an order can be passed at any time on or before 31.03.2011. This makes it clear that insofar as the Financial Year 2007-2008 is concerned, in the circumstances of this case, no order can be made under sub-Section (1) of Section 201 after 31.03.2011. Since the notice itself had been issued on 17.02.2014, it is clearly time barred. Consequently, the impugned notice dated 17.02.2014, as also the order dated 14.03.2014, cannot survive. They are set aside.

The writ petition is allowed to the aforesaid extent. We make it clear that we have not examined the merits of the matter from any other stand-point. There shall be no order as to costs.

All pending applications also stand disposed of.

 

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