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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The ITAT held that the penalty proceedings under section 271C were time-barred as the penalty order was passed beyond the six-month limitation period prescribed under section 275(1)(c) from the date the AO referred the matter to the Addl. CIT. Since the reference was made on 10.10.2016, the penalty order issued thereafter exceeded the statutory limitation period. Consequently, the penalty order was quashed as being invalid and barred by limitation. The appeals filed by the assessee were allowed accordingly.

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