Tax Order Overturned Due to Expiry of Four-Year Limitation Period for TCS and Interest Assessment. https://www.taxtmi.com/highlights?id=73378 TCS of u/s. 206C(1) and interest u/s. 206C(7) - period of limitation - the show cause notice was issued by the A.O. on 27-06-2017 and order was passed on 26-07-2017 which is beyond 4 years. Therefore the order passed by the A.O. is construed to be an order passed after the period of limitation, the same is not maintainable in law - AT en-us Mon, 04 Dec 2023 08:43:54 +0530 Mon, 04 Dec 2023 22:03:53 +0530 TaxTMI RSS Generator Tax Order Overturned Due to Expiry of Four-Year Limitation Period for TCS and Interest Assessment. https://www.taxtmi.com/highlights?id=73378 TCS of u/s. 206C(1) and interest u/s. 206C(7) - period of limitation - the show cause notice was issued by the A.O. on 27-06-2017 and order was passed on 26-07-2017 which is beyond 4 years. Therefore the order passed by the A.O. is construed to be an order passed after the period of limitation, the same is not maintainable in law - AT Highlights Income Tax Mon, 04 Dec 2023 08:43:54 +0530 https://www.taxtmi.com/highlights?id=73378