https://www.taxtmi.com/circulars?id=54473 Limitation for imposition of penalties under sections 271D and 271E commences at the Range Head (Joint/Additional Commissioner), not at the Assessing Officer; Assessing Officers should refer alleged violations of section 269SS/269T to the Range Head who will issue penalty notice and complete proceedings within the prescribed limitation period, and conflicting High Court decisions will render the Departmental View inoperative in that High Court's area while the matter is referred to the Central Technical Committee for consideration. en-us Tue, 26 Apr 2016 00:00:00 +0530 Thu, 28 Apr 2016 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54473 Limitation for imposition of penalties under sections 271D and 271E commences at the Range Head (Joint/Additional Commissioner), not at the Assessing Officer; Assessing Officers should refer alleged violations of section 269SS/269T to the Range Head who will issue penalty notice and complete proceedings within the prescribed limitation period, and conflicting High Court decisions will render the Departmental View inoperative in that High Court's area while the matter is referred to the Central Technical Committee for consideration. Circulars Income Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54473