https://www.taxtmi.com/caselaws?id=776547 The ITAT Bengaluru held that penalty orders under sections 271(1)(c) and 270A for assessment years 2014-15 to 2018-19 were barred by limitation under section 275(1)(c) as they were passed beyond six months from the end of the month in which penalty proceedings were initiated. Consequently, the penalty orders were declared illegal, bad-in-law, and void ab initio. The appeal by the assessee was allowed. en-us Mon, 06 Jan 2025 00:00:00 +0530 Fri, 08 Aug 2025 10:36:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776547 The ITAT Bengaluru held that penalty orders under sections 271(1)(c) and 270A for assessment years 2014-15 to 2018-19 were barred by limitation under section 275(1)(c) as they were passed beyond six months from the end of the month in which penalty proceedings were initiated. Consequently, the penalty orders were declared illegal, bad-in-law, and void ab initio. The appeal by the assessee was allowed. Case-Laws Income Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776547