https://www.taxtmi.com/highlights?id=99609 For limitation under section 275(1)(c), the relevant starting point was the date on which the AO recommended initiation of penalty proceedings to the competent authority; the Tribunal treated 11/09/2015 as that date and held that the outer time-limit expired on 31/03/2016. Because the penalty order under section 271C was passed on 19/04/2016, it was time-barred and could not be sustained. The Tribunal therefore quashed the penalty order. en-us Sat, 09 May 2026 07:32:54 +0530 Sat, 09 May 2026 07:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99609 For limitation under section 275(1)(c), the relevant starting point was the date on which the AO recommended initiation of penalty proceedings to the competent authority; the Tribunal treated 11/09/2015 as that date and held that the outer time-limit expired on 31/03/2016. Because the penalty order under section 271C was passed on 19/04/2016, it was time-barred and could not be sustained. The Tribunal therefore quashed the penalty order. Highlights Income Tax Sat, 09 May 2026 07:32:54 +0530 https://www.taxtmi.com/highlights?id=99609