TaxTMI 
TaxTMI 
Dear experts,
Plz guide on time limit for issue of SCN and disposal thereof for penalties u/s 122,123,124,125,127,129,130
time limit for issue of SCN and disposal thereof for penalties u/s 122,123,124,125,127,129,130
21 Oct 2023 
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Time limit for penalty notices: penalties tied to tax demand are subject to demand limitation; independent offences may not be time barred.
Issuance of show cause notices and penalty proceedings must occur within a reasonable period and may be challenged for inordinate delay; where penalties are integrally related to a tax demand, the time limits for that demand apply to the penalties, whereas penalties for offences independent of the demand are not necessarily time barred. (AI Summary)
Issuance of show cause notices and penalty proceedings must occur within a reasonable period and may be challenged for inordinate delay; where penalties are integrally related to a tax demand, the time limits for that demand apply to the penalties, whereas penalties for offences independent of the demand are not necessarily time barred. (AI Summary)