American Hotel And Lodging Association ... vs The Central Board Of Direct Taxes, ... on 24 November, 2006
6. The learned counsel for the appellant would further submit that, in
terms of the judgment of the Hon'ble Apex Court rendered in the case of
American Hotel & Lodging Association, Educational Institute vs.
Central Board of Direct Taxes & Others, reported in 2008 AIR SCW
4996 and in terms of the provisions contained in Section 10(23C)(vi) of
the Income Tax Act, the authority is entitled to call for information even
in relation to past four years; whereas, the learned counsel for the
respondent / writ petitioner would submit that the writ petitioner has
3
already produced the documents relating to the previous three years,
which is what is relevant.