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TMI Blog2018 (8) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 275 of the Act to the present case. - the three situations envisaged in Section 275 of the Act clearly do not cover the situation in the present case. Decided in favor of assessee. - Income Tax Appeal No. 118 of 2008 - - - Dated:- 5-7-2018 - Hon'ble Bharati Sapru And Hon'ble Ajay Bhanot, JJ. For the Appellant : S.S.C. I.T.,Rahul Agarwal 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 08.02.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal to the Deputy Commissioner (Appeals) or the Commissioner (Appeals) under section 246 or an appeal to the Appellate Tribunal under section 253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which the order of 4 the Deputy Commissioner (Appeals) or] the Commissioner (Appeals) or, as the case may be, the Appellate Tribunal is received by the Chief Commissioner or 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be extended, this Court finds that such a situation where the case was transferred to another officer is not included in the situations where limitation can be extended. No explanation has been given by the Tribunal as to how it has applied the provision of Section 275 of the Act to the present case. Upon examination we also find that the three situations envisaged in Section 275 of the Act clearly do not cover the situation in the present case. We, therefore, come to the conclusion that limitation had been indeed expired and the penalty order had not been passed within the period of limitation. The question of law is, therefore, answered in favour of the assessee and against the department. The appeal is accordingly allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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