https://www.taxtmi.com/caselaws?id=235320 The SC held that the issue regarding the period of limitation under section 275(1)(a) for imposing penalty under section 271 must be addressed first by the ITAT. The matter was remanded to the Tribunal for reconsideration. Consequently, the orders of the HC and the Tribunal were set aside. The decision was rendered in favor of the Revenue. en-us Mon, 15 Jul 2013 00:00:00 +0530 Tue, 12 Aug 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235320 The SC held that the issue regarding the period of limitation under section 275(1)(a) for imposing penalty under section 271 must be addressed first by the ITAT. The matter was remanded to the Tribunal for reconsideration. Consequently, the orders of the HC and the Tribunal were set aside. The decision was rendered in favor of the Revenue. Case-Laws Income Tax Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235320