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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income tax penalty limitation computation upheld; challenge dismissed as penalty issued within sixmonth limitation after appellate order receipt</h1> A challenge to an incometax penalty was dismissed because the court found the penalty order was issued within the applicable limitation period. The court held the limitation is computed from the end of the month in which the appellate order is received and runs six months thereafter; using the date of receipt of the appellate tribunal order, the penalty dated 30.06.2022 fell on the last permissible day. The petition did not proceed on merits, and the petitioner remains free to contest the penalty before the appellate authority on grounds other than limitation.
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