https://www.taxtmi.com/highlights?id=87198 HC dismissed the writ petition challenging a penalty order under Section 271D of the Income Tax Act. The court held that the limitation period for passing the penalty order was extended till 31.03.2022 through Notification No.113/2021, rendering the order dated 19.08.2021 within valid jurisdiction. The petitioner's arguments regarding premature order and awaiting appellate commissioner's decision were rejected. The court granted liberty to the petitioner to file an appeal before the Appellate Commissioner under Section 246A within 30 days of receiving the order's copy, effectively upholding the penalty order's validity. en-us Mon, 07 Apr 2025 08:32:53 +0530 Mon, 07 Apr 2025 08:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87198 HC dismissed the writ petition challenging a penalty order under Section 271D of the Income Tax Act. The court held that the limitation period for passing the penalty order was extended till 31.03.2022 through Notification No.113/2021, rendering the order dated 19.08.2021 within valid jurisdiction. The petitioner's arguments regarding premature order and awaiting appellate commissioner's decision were rejected. The court granted liberty to the petitioner to file an appeal before the Appellate Commissioner under Section 246A within 30 days of receiving the order's copy, effectively upholding the penalty order's validity. Highlights Income Tax Mon, 07 Apr 2025 08:32:53 +0530 https://www.taxtmi.com/highlights?id=87198