Date of initiation of penalty proceedings in assessment order is the relevant date u/s 275(1)(c) for limitation purpose. ABCAUS Case…
Revisionary order u/s 263 passed against dropping of penalty u/s 271(1)(c) after the expiry of limitation period as provided u/s…
Limitation for passing penalty order u/s 275 not apply where case is transferred to another AO causing delay in initiation…
Penalty limitation period not gets extended if appeal is withdrawn by the Department. Appeal means an effective appeal and an…
Penalty notice issued after completion of assessment proceedings illegal. Where no proceedings relevant to assessment year are pending penalty notice…
Limitation us 275 imposing penalty starts from the date of initiation by the Assessing Officer though it is imposable by…