https://www.taxtmi.com/caselaws?id=331660 Penalty provisions under the Income Tax Act were examined with focus on the limitation for invoking penalties; the penalty under those penal provisions was quashed because it was invoked after the six-month limitation, and therefore could not validly be imposed. The court sustained the High Courts decision on that single ground, dismissed the appeal as unnecessary to decide other legal questions, and left other legal issues open without addressing them. en-us Mon, 22 Aug 2016 00:00:00 +0530 Sat, 17 Jan 2026 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331660 Penalty provisions under the Income Tax Act were examined with focus on the limitation for invoking penalties; the penalty under those penal provisions was quashed because it was invoked after the six-month limitation, and therefore could not validly be imposed. The court sustained the High Courts decision on that single ground, dismissed the appeal as unnecessary to decide other legal questions, and left other legal issues open without addressing them. Case-Laws Income Tax Mon, 22 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331660