ITAT Delhi explains limitation for passing of penalty order

ITO Vs Turner General Entertainment Networks India Pvt. Ltd. (ITAT Delhi) In the case of ITO vs. Turner General Entertainment Networks India Pvt. Ltd. (ITAT Delhi), the Income Tax Appellate Tribunal (ITAT) reviewed an appeal concerning the validity of a penalty levied under Section 271C of the Income Tax Act, 1961. The core issue was whether the penalty order passed by the Joint Commissioner of Income Tax (JCIT) was barred by the limitation period specified under Section 275(1)(c) of the Act. Background Turner General Entertainment Networks India Pvt. Ltd., engaged in broadcasting the televisi...