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Penalties Under Sections 271D & 271E Deleted for Limitation Breach
Case Law Details
- Case Name
- DCIT Vs Jugal Kishore Garg alias Jugal Kishore Derewala (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Jaipur
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DCIT Vs Jugal Kishore Garg alias Jugal Kishore Derewala (ITAT Jaipur)
271D/271E Penalties Time-Barred -No Penalty Once Limitation Expires — Department’s Four Appeals Fail in One Stroke
Revenue filed four appeals challenging CIT(A)’s orders deleting penalties imposed u/s 271D & 271E for alleged violations of 269SS & 269T for AYs 2012-13 & 2016-17.
CIT(A) annulled all penalty orders solely on the ground that they were barred by limitation, having been passed on 23.12.2024 whereas the relevant assessments were completed on 29.03.2024. Applying the binding precedent of Hon’ble ...
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