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Income Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

TDS liability - period of limitation - It is true that the Court ...


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

August 27, 2016

Case Laws     Income Tax     HC

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

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