https://www.taxtmi.com/caselaws?id=775523 The ITAT Delhi held that the penalty order under section 271C was barred by limitation as it was passed beyond the six-month period prescribed under section 275(1)(c) from the date the AO referred the matter to the Addl. CIT. Since the penalty order was issued after this limitation period, it was declared invalid. Consequently, the appeals filed by the assessee were allowed, and the penalty order was quashed. en-us Thu, 24 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775523 The ITAT Delhi held that the penalty order under section 271C was barred by limitation as it was passed beyond the six-month period prescribed under section 275(1)(c) from the date the AO referred the matter to the Addl. CIT. Since the penalty order was issued after this limitation period, it was declared invalid. Consequently, the appeals filed by the assessee were allowed, and the penalty order was quashed. Case-Laws Income Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775523