Court Limits Assessing Officer's Authority to Four Years for TDS Liability, Balancing Legislative Intent and Administrative Powers.

Court Limits Assessing Officer's Authority to Four Years for TDS Liability, Balancing Legislative Intent and Administrative Powers. https://www.taxtmi.com/highlights?id=30947 TDS liability - period of limitation - It is true that the Court cannot legislate the Act, however, the Assessing Officer also cannot be given unfettered powers, which he can exercise even beyond the reasonable period of four years. - HC en-us Sat, 27 Aug 2016 12:54:23 +0530 Sat, 27 Aug 2016 12:54:23 +0530 TaxTMI RSS Generator Court Limits Assessing Officer's Authority to Four Years for TDS Liability, Balancing Legislative Intent and Administrative Powers. https://www.taxtmi.com/highlights?id=30947 TDS liability - period of limitation - It is true that the Court cannot legislate the Act, however, the Assessing Officer also cannot be given unfettered powers, which he can exercise even beyond the reasonable period of four years. - HC Highlights Income Tax Sat, 27 Aug 2016 12:54:23 +0530 https://www.taxtmi.com/highlights?id=30947