https://www.taxtmi.com/caselaws?id=384879 Delhi HC held that penalty proceedings under s.271(1)(c) were time-barred where penalties were imposed well beyond the six-month period of s.275(1)(a); the date of dispatch chosen by the Department cannot defeat statutory limitation and what matters is when the CIT (Judicial) effectively received the ITAT order, normally public on pronouncement. Consequently the penalty orders dated 26 April 2018 were without jurisdiction. The court also upheld maintainability of the writs since the impugned orders were void, and ruled in favour of the assessee. en-us Tue, 20 Aug 2019 00:00:00 +0530 Thu, 18 Sep 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384879 Delhi HC held that penalty proceedings under s.271(1)(c) were time-barred where penalties were imposed well beyond the six-month period of s.275(1)(a); the date of dispatch chosen by the Department cannot defeat statutory limitation and what matters is when the CIT (Judicial) effectively received the ITAT order, normally public on pronouncement. Consequently the penalty orders dated 26 April 2018 were without jurisdiction. The court also upheld maintainability of the writs since the impugned orders were void, and ruled in favour of the assessee. Case-Laws Income Tax Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384879