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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Period of limitation for passing the penalty order u/s 275(1)(a) ...


Income Tax Act limits penalty order issuance to 6 months after Tribunal's order receipt by Chief Commissioner.

November 4, 2013

Case Laws     Income Tax     AT

Period of limitation for passing the penalty order u/s 275(1)(a) - the limitation period for the levy of penalty will be as provided for under s. 275(1)(a), i.e., six months from the end of the month in which the order of the Tribunal is received by the Chief CIT - AT

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