https://www.taxtmi.com/highlights?id=73897 Penalty u/s 271D - period of limitation - CIT(A) took the date on which the one year period from the end of the financial year in which the notice was issued as 31/03/2022. - We are unable to understand where from this date has come. Expiry of one year is not relatable to this date either from the date of the assessment order for the assessment year 2017-18 or from the date of issuance of notice u/s 271D of the Act, initiating the proceedings. - AT en-us Tue, 02 Jan 2024 09:11:52 +0530 Tue, 02 Jan 2024 10:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73897 Penalty u/s 271D - period of limitation - CIT(A) took the date on which the one year period from the end of the financial year in which the notice was issued as 31/03/2022. - We are unable to understand where from this date has come. Expiry of one year is not relatable to this date either from the date of the assessment order for the assessment year 2017-18 or from the date of issuance of notice u/s 271D of the Act, initiating the proceedings. - AT Highlights Income Tax Tue, 02 Jan 2024 09:11:52 +0530 https://www.taxtmi.com/highlights?id=73897