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    <title>Penalty Imposed u/s 271(1)(c) Despite Expired Limitation; Section 275 Scenarios Not Applicable in Officer Transfer Case.</title>
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    <description>Levy of penalty u/s 271(1)(c) - Extension of Period of limitation which has otherwise expired - transferred from one officer to another officer - the three situations envisaged in Section 275 of the Act clearly do not cover the situation in the present case.</description>
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      <description>Levy of penalty u/s 271(1)(c) - Extension of Period of limitation which has otherwise expired - transferred from one officer to another officer - the three situations envisaged in Section 275 of the Act clearly do not cover the situation in the present case.</description>
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