2018 (8) TMI 717

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....For the Respondent : C.S.C.,Manu Ghildyal,Piyush Agarwal ORDER Heard Shri Rahul Agrawal, learned counsel for the appellant and Shri Manu Ghildyal, learned counsel for the department. This appeal under Section 260-A of the Income Tax, 1961(hereinafter referred to as the 'Act') has been filed by the assessee against the order of the Tribunal dated 08.02.2008 for the Assessment Year ....

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....eal against the order of CIT (Appeals) and raised an additional issue in appeal that the penalty order passed under Section 271(1)(c) is barred by limitation under Section 275 of the Act and thereby the penalty order be quashed. Learned counsel for the appellant has sought to argue that three situations are envisaged under Section 275 of the Act whereby the limitation can be extended. Section 2....

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....Commissioner, whichever period expires later; (b) in a case where the relevant assessment or other order is the subject- matter of revision under section 263, after the expiry of six months from the end of the month in which such order of revision is passed; (c) in any other case, after the expiry of the financial year in which the proceedings, in the course of which action for t....

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...., but before the passing of order by I.T.A.T, the jurisdiction of the assessee was transferred to C.I.T (Central), Kanpur, who received the order of the Tribunal on 05.10.2005 and, therefore, it was the contention of the department that the period of limitation was to be calculated from 05.10.2005, the date on which the C.I.T. (Central), who had assumed jurisdiction later, had received the order. ....