https://www.taxtmi.com/caselaws?id=447965 The Tribunal upheld the CIT(A)'s decision, ruling in favor of the respondent/assessee, concluding that the penalty order under Section 271D was barred by limitation. The appellant's contention that the order was timely under Section 275(1)(c) was dismissed, as the limitation period expired by 30.06.2011. Consequently, the appeal was dismissed, with no substantial question of law warranting further consideration. en-us Thu, 14 Dec 2023 00:00:00 +0530 Wed, 18 Dec 2024 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447965 The Tribunal upheld the CIT(A)'s decision, ruling in favor of the respondent/assessee, concluding that the penalty order under Section 271D was barred by limitation. The appellant's contention that the order was timely under Section 275(1)(c) was dismissed, as the limitation period expired by 30.06.2011. Consequently, the appeal was dismissed, with no substantial question of law warranting further consideration. Case-Laws Income Tax Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447965