https://www.taxtmi.com/caselaws?id=466683 The proviso to Section 275(1)(a) modifies the limitation for imposing tax penalties where appellate proceedings occur, fixing the relevant period as the financial year in which appellate proceedings conclude or within one year from the end of that financial year after communication; consequently a penalty imposed beyond that one-year window is time-barred. Applying this, the impugned penalty, issued after the prescribed period following receipt of the appellate order, was invalidated and the appellate authority's order restored, resulting in relief to the assessee. en-us Thu, 20 Jul 2023 00:00:00 +0530 Mon, 16 Feb 2026 20:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466683 The proviso to Section 275(1)(a) modifies the limitation for imposing tax penalties where appellate proceedings occur, fixing the relevant period as the financial year in which appellate proceedings conclude or within one year from the end of that financial year after communication; consequently a penalty imposed beyond that one-year window is time-barred. Applying this, the impugned penalty, issued after the prescribed period following receipt of the appellate order, was invalidated and the appellate authority's order restored, resulting in relief to the assessee. Case-Laws Income Tax Thu, 20 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466683