2006 (4) TMI 96

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....espondent of the period of limitation of six months from the end of the month when the order of the Income-tax Appellate Tribunal, Chennai, is received by the third respondent herein. With the consent of both learned counsel, the writ petition itself is taken up for final disposal. The facts that are necessary for the disposal of the above writ petition are set out below: Against the assessment order of the third respondent dated March 29, 2004, and the penalty proceedings initiated under section 271(1)(c) of the Act, the petitioner-company has filed an appeal under section 246A of the Act to the Commissioner of Income-tax (Appeals). Admittedly, the appeal was disposed of by the Commissioner of Income-tax (Appeals)-V, by partly allowi....

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....t from June 1, 2003, curtailing the limitation period provided under section 275(1)(a) of the Act. In the said circumstances, the above writ petition has been filed for a declaration, declaring that in the petitioner's case where an appeal is pending before the Income-tax Appellate Tribunal, Chennai, the proviso to section 275(1)(a) of the Act, does not nullify the availability to the third respondent of the period of limitation of six months from the end of the month when the order of the Income-tax Appellate Tribunal, Chennai, is received by the third respondent herein. The contention of the petitioner is that the proviso to section 275(1)(a) is not applicable to the cases where further appeal has been preferred to the Income-tax Ap....