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2003 (10) TMI 29 - HC - Income TaxOrder of penalty – limitation - The financial year in respect of the assessment order, as rightly found by the Commissioner (Appeals), had expired on March 31, 1994. as the orders imposing the penalty were not passed within six months from the end of June, 1994, the same are barred by limitation - in cases where the proceedings initiated fall under the second part of section 275(1)(c) of the Act, the order imposing the penalty is required to be passed within six months from the end of the month in which action for imposition of penalty is initiated
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