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Penalty order passed after 6 Months of ITAT confirmation is time barred
Case Law Details
- Case Name
- ITO Vs Pandit Vijay Kant Sharma,(ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2001-02
- Courts
- All ITAT, ITAT Delhi
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Brief of the case:
The ITAT ,Delhi in the case of. ITO vs. Pandit Vijay Kant Sharma concluded that The limitation period of six months and not one year is applicable in case the penalty order is passed by the AO pursuant to confirmation of penalty by the tribunal because the proviso to Sec 275(1)(a) does not cover the order passed by the tribunal.
Facts of the case:
The AO on the confirmation of disallowances and penalties by the ITAT, passed an order for levying penalty u/s 271(1)(c) . The CIT (A) deleted the penalty imposed by the AO u/s 271(1)(c) on the ground that the penalty order was ti...
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