<h1>Vijay's challenge to Rs 1.5 crore income tax penalty dismissed; penalty held time bar valid and appellate remedy available.</h1> Madras High Court held that the Income Tax Department's Rs 1.50 crore penalty for alleged non-disclosure of Rs 15 crore of film income was imposed within the statutory time limit and thus not open to interference; the department's findings were based on documents seized in a 2015 raid, and the petitioner was permitted to challenge the order before the appellate authority.