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…

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