TDS Orders Beyond Four-Year Limit is Invalid: ITAT quashes CIT(A)’s Order [Read Order]

The tribunal acknowledged a 218-day delay in filing the appeal, which was justified due to the A.R.'s ill health

By Sneha Sukumaran Mullakkal - On September 27, 2024 3:59 pm - 2 mins read

Income Tax - Tax Deducted at Source - TDS - Income Tax Appellate Tribunal - TDS orders four year limit - TDS demand - taxscan

The Nagpur Bench of Income Tax Appellate Tribunal ( ITAT ) quashed the Commissioner of Income Tax (Appeals) [CIT(A)]’s order regarding Tax Deducted at Source ( TDS ) demands, stating that TDS orders issued beyond the four-year limit are invalid. Indoworth India Ltd.,the appellant-assessee,challenged the CIT(A)’s orders dated 20/03/2023 for A.Y. 2012–13 and 2013–14 regarding…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1599 + GST for 1 year

Subscribe Now

Topics