https://www.taxtmi.com/caselaws?id=768419 HC dismissed writ petition challenging penalty order u/s 271D passed on 19.08.2021. Petitioner argued limitation period u/s 275(1)(c) expired on 31.03.2020, making penalty order without jurisdiction. Court held limitation period was extended till 31.03.2022 under Notification No. 113/2021 issued under TOLA, 2020. Since penalty order was passed on 19.08.2021, it was within extended limitation period. Court rejected arguments that penalty order was premature and should have awaited appellate commissioner's order. Petitioner granted liberty to file appeal before appellate commissioner within 30 days. en-us Tue, 25 Feb 2025 00:00:00 +0530 Mon, 07 Apr 2025 08:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768419 HC dismissed writ petition challenging penalty order u/s 271D passed on 19.08.2021. Petitioner argued limitation period u/s 275(1)(c) expired on 31.03.2020, making penalty order without jurisdiction. Court held limitation period was extended till 31.03.2022 under Notification No. 113/2021 issued under TOLA, 2020. Since penalty order was passed on 19.08.2021, it was within extended limitation period. Court rejected arguments that penalty order was premature and should have awaited appellate commissioner's order. Petitioner granted liberty to file appeal before appellate commissioner within 30 days. Case-Laws Income Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768419