Discussion on Section 271D Penalty and Section 275 Limitation: Extended Period Not Applicable Without Appellate Proceedings.

Discussion on Section 271D Penalty and Section 275 Limitation: Extended Period Not Applicable Without Appellate Proceedings. https://www.taxtmi.com/highlights?id=69675 Penalty u/s 271D - period of limitation u/s 275 - It cannot be said that the relevant assessment or other order was subjected to some appellate proceeding. Consequently, the extended period of limitation of 6 months from the availability of the appellate order, will not be available to the revenue. - AT en-us Tue, 09 May 2023 08:07:00 +0530 Tue, 09 May 2023 08:07:00 +0530 TaxTMI RSS Generator Discussion on Section 271D Penalty and Section 275 Limitation: Extended Period Not Applicable Without Appellate Proceedings. https://www.taxtmi.com/highlights?id=69675 Penalty u/s 271D - period of limitation u/s 275 - It cannot be said that the relevant assessment or other order was subjected to some appellate proceeding. Consequently, the extended period of limitation of 6 months from the availability of the appellate order, will not be available to the revenue. - AT Highlights Income Tax Tue, 09 May 2023 08:07:00 +0530 https://www.taxtmi.com/highlights?id=69675