https://www.taxtmi.com/caselaws?id=376143 The Appellate Tribunal ITAT Pune consolidated seven appeals by connected assesses regarding a penalty order passed by the Assessing Officer under section 271(1)(c) of the Income-tax Act, 1961. The key issue was whether the penalty order was time-barred under section 275(1)(a) of the Act. The Tribunal determined that the penalty order passed on 30-09-2003 was indeed time-barred as it exceeded the prescribed time limit for passing penalty orders after considering the date of receipt of the Tribunal order by the competent Commissioner. Consequently, all seven appeals were allowed on the grounds of the time-barred penalty orders. en-us Wed, 27 Feb 2019 00:00:00 +0530 Mon, 04 Mar 2019 08:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376143 The Appellate Tribunal ITAT Pune consolidated seven appeals by connected assesses regarding a penalty order passed by the Assessing Officer under section 271(1)(c) of the Income-tax Act, 1961. The key issue was whether the penalty order was time-barred under section 275(1)(a) of the Act. The Tribunal determined that the penalty order passed on 30-09-2003 was indeed time-barred as it exceeded the prescribed time limit for passing penalty orders after considering the date of receipt of the Tribunal order by the competent Commissioner. Consequently, all seven appeals were allowed on the grounds of the time-barred penalty orders. Case-Laws Income Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376143