https://www.taxtmi.com/highlights?id=66723 Period of limitation for levy of penalty - Penalty proceedings u/s 271D - penalty order, was passed beyond the time period prescribed by Section 275(1)(c) - the same having been passed after the lapse of six months from the end of the month in which the penalty proceedings were initiated by the AO - ITAT rightly deleted the penalty - HC en-us Wed, 23 Nov 2022 17:48:06 +0530 Wed, 23 Nov 2022 17:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66723 Period of limitation for levy of penalty - Penalty proceedings u/s 271D - penalty order, was passed beyond the time period prescribed by Section 275(1)(c) - the same having been passed after the lapse of six months from the end of the month in which the penalty proceedings were initiated by the AO - ITAT rightly deleted the penalty - HC Highlights Income Tax Wed, 23 Nov 2022 17:48:06 +0530 https://www.taxtmi.com/highlights?id=66723