Penalty order u/s 271D & 271E would reckon from date when SCN was issued by AO

ITO Vs Shri Prashant Sharma (ITAT Jaipur)

Penalty order u/s 271D and 271E would reckon from the date when the show cause notice was issued by the AO and not from the date when the show cause notice was issued by the Joint Commissioner who is competent to pass the penalty orders.

FULL TEXT OF THE ITAT JUDGMENT

These two appeals by the Revenue against two separate orders by the CIT(A) both dated 16.08.2016 arising from the penalty orders passed u/s 271D and 271E for the A.Y. 2009-10. The Revenue has raised the following grounds as under:-

In ITA No. 960/JP/2016

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