https://www.taxtmi.com/highlights?id=25370 Penalty u/s 271-E - The Add. CIT ought to have been conscious of the limitation u/s 275(1)(c), i.e., that no order of penalty could have been passed u/s 271-E after the expiry of the financial year in which the quantum proceedings were completed or beyond six months after the month in which they were initiated, whichever was later. - HC en-us Sat, 17 Oct 2015 11:42:52 +0530 Sat, 17 Oct 2015 11:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25370 Penalty u/s 271-E - The Add. CIT ought to have been conscious of the limitation u/s 275(1)(c), i.e., that no order of penalty could have been passed u/s 271-E after the expiry of the financial year in which the quantum proceedings were completed or beyond six months after the month in which they were initiated, whichever was later. - HC Highlights Income Tax Sat, 17 Oct 2015 11:42:52 +0530 https://www.taxtmi.com/highlights?id=25370