TDS Orders Beyond Four-Year Limit is Invalid: ITAT quashes CIT(A)’s Order

TDS Orders Beyond Four-Year Limit Are Invalid: ITAT Quashes CIT(A)'s Order The Income Tax Appellate Tribunal (ITAT) quashed an order from the Commissioner of Income Tax (Appeals) [CIT(A)] regarding a TDS-related dispute, ruling that it was issued beyond the four-year limitation period. The tribunal stressed that legal actions must adhere to statutory deadlines, reinforcing the need for timely resolution of tax disputes. This decision underscores the importance of procedural compliance within tax litigation, ensuring fairness in the enforcement of tax laws.