https://www.taxtmi.com/caselaws?id=447656 The Tribunal determined that the penalty order dated 29/03/2022 was barred by limitation, as it was issued beyond the statutory time frame outlined in section 275(1)(c) of the Income Tax Act, 1961. Consequently, the orders under section 271D were quashed, and the appeal was allowed in favor of the assessee. en-us Wed, 29 Nov 2023 00:00:00 +0530 Tue, 02 Jan 2024 09:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447656 The Tribunal determined that the penalty order dated 29/03/2022 was barred by limitation, as it was issued beyond the statutory time frame outlined in section 275(1)(c) of the Income Tax Act, 1961. Consequently, the orders under section 271D were quashed, and the appeal was allowed in favor of the assessee. Case-Laws Income Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447656