https://www.taxtmi.com/caselaws?id=446407 ITAT Mumbai quashed AO's order imposing TCS under section 206C(1) and interest under section 206C(7) for AY 2012-13. The four-year limitation period expired on 31-03-2016, but the show cause notice was issued on 27-06-2017 and order passed on 26-07-2017, both beyond the statutory limitation period. The tribunal held the order was not maintainable in law due to being time-barred and liable to be quashed. en-us Fri, 30 Jun 2023 00:00:00 +0530 Mon, 04 Dec 2023 08:43:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446407 ITAT Mumbai quashed AO's order imposing TCS under section 206C(1) and interest under section 206C(7) for AY 2012-13. The four-year limitation period expired on 31-03-2016, but the show cause notice was issued on 27-06-2017 and order passed on 26-07-2017, both beyond the statutory limitation period. The tribunal held the order was not maintainable in law due to being time-barred and liable to be quashed. Case-Laws Income Tax Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446407