https://www.taxtmi.com/caselaws?id=799222 Section 275(1)(c) requires a concealment-penalty order to be made by the later of the end of the relevant financial year or six months from the month in which penalty proceedings begin. Where proceedings began through an assessment order in September 2024, the six-month period ended on 31 March 2025. A penalty order made on 17 April 2025 was therefore time-barred, requiring deletion of the concealment penalty. en-us Fri, 11 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799222 Section 275(1)(c) requires a concealment-penalty order to be made by the later of the end of the relevant financial year or six months from the month in which penalty proceedings begin. Where proceedings began through an assessment order in September 2024, the six-month period ended on 31 March 2025. A penalty order made on 17 April 2025 was therefore time-barred, requiring deletion of the concealment penalty. Case-Laws Income Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799222