Failure to collect TCS – ITAT quashes order passed beyond limitation period

Nisarahmed Abdulsattar Vs ITO (ITAT Ahmedabad)

Introduction: The Income Tax Appellate Tribunal (ITAT) in Ahmedabad ruled on the case of Nisarahmed Abdulsattar Vs. Income Tax Officer (ITO) concerning the failure to collect Tax Collected at Source (TCS) on the sale of metal scrap. The issue revolved around whether the Assessment Order passed by the AO was within the limitation period.

Analysis: The appellant, an individual, operated M/s. A.S. Didwani Scrap T

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