https://www.taxtmi.com/caselaws?id=38454 The Tribunal's remand order for fresh penalty imposition under section 271(1)(c) of the Income-tax Act was justified despite the limitation period under section 275. The court held that the limitation period applies only to the initial penalty order, not to subsequent orders after a remand. The court referred to precedent cases and principles to support this interpretation. The decision favored the revenue, and a certificate for appeal to the Supreme Court was issued due to conflicting interpretations of section 275. en-us Fri, 29 Jul 1977 00:00:00 +0530 Thu, 15 Jun 2017 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38454 The Tribunal's remand order for fresh penalty imposition under section 271(1)(c) of the Income-tax Act was justified despite the limitation period under section 275. The court held that the limitation period applies only to the initial penalty order, not to subsequent orders after a remand. The court referred to precedent cases and principles to support this interpretation. The decision favored the revenue, and a certificate for appeal to the Supreme Court was issued due to conflicting interpretations of section 275. Case-Laws Income Tax Fri, 29 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38454