Case Law Details
Case Name : ITO Vs Shri Prashant Sharma (ITAT Jaipur)
Appeal Number : ITA No. 960/JP/2016
Date of Judgement/Order : 15/11/2017
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Jaipur
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ITO Vs Shri Prashant Sharma (ITAT Jaipur)
Conclusion: Order of penalty passed under sections 271D and 271E was to set aside as the same was passed after expiry of six months from the action initiated for imposition of penalty and barred by limitation as per section 275(1)(c).
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