https://www.taxtmi.com/caselaws?id=68156 The penalties imposed under sections 271D and 271E were canceled by the Tribunal due to being outside the prescribed limitation period. The Tribunal allowed both appeals by the assessee solely on this ground, without considering other arguments presented. en-us Thu, 13 Jul 1995 00:00:00 +0530 Thu, 17 Mar 2011 13:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68156 The penalties imposed under sections 271D and 271E were canceled by the Tribunal due to being outside the prescribed limitation period. The Tribunal allowed both appeals by the assessee solely on this ground, without considering other arguments presented. Case-Laws Income Tax Thu, 13 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68156