https://www.taxtmi.com/caselaws?id=801386 Section 275(1)(c) requires a penalty order to be passed within six months from the end of the month in which notice initiating penalty proceedings is issued. As the notice for penalty under section 271D was issued in January 2021, the limitation period expired in July 2021. The penalty order passed in March 2022 was time-barred and invalid. The first appellate order was consequently set aside in favour of the assessee. en-us Mon, 28 Sep 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801386 Section 275(1)(c) requires a penalty order to be passed within six months from the end of the month in which notice initiating penalty proceedings is issued. As the notice for penalty under section 271D was issued in January 2021, the limitation period expired in July 2021. The penalty order passed in March 2022 was time-barred and invalid. The first appellate order was consequently set aside in favour of the assessee. Case-Laws Income Tax Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801386