https://www.taxtmi.com/caselaws?id=64475 The Tribunal allowed the appeals, rejecting the limitation bar on penalties imposed under sections 271(1)(a) and 273(a) of the Income-tax Act for assessment years 1977-78 and 1979-80. The penalties imposed on 29-10-1985 were deemed within the permissible time frame as determined by section 275(a)(i) of the Act. The Tribunal remanded the case back to the Commissioner of Income-tax (Appeals) for proper consideration based on the merits of the case, as the Commissioner had focused solely on limitation issues without deciding on the merits initially. en-us Thu, 04 Jul 1991 00:00:00 +0530 Tue, 08 Feb 2011 11:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64475 The Tribunal allowed the appeals, rejecting the limitation bar on penalties imposed under sections 271(1)(a) and 273(a) of the Income-tax Act for assessment years 1977-78 and 1979-80. The penalties imposed on 29-10-1985 were deemed within the permissible time frame as determined by section 275(a)(i) of the Act. The Tribunal remanded the case back to the Commissioner of Income-tax (Appeals) for proper consideration based on the merits of the case, as the Commissioner had focused solely on limitation issues without deciding on the merits initially. Case-Laws Income Tax Thu, 04 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64475