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2017 (11) TMI 1919 - AT - Income TaxPenalty u/s. 271D and u/s. 271E - Whether order of penalty is barred by limitation? - HELD THAT:- There is no finding of CIT (A) regarding this time barring aspect. Remaining three appeals in the case of Shri Gopal S. Pandith out of which one appeal is regarding penalty imposed by the AO u/s. 271D for Assessment Year 2005-06 and the remaining two appeals are in respect of penalty imposed by the AO u/s. 271E for Assessment Years 2006-07 and 2007-08 and one appeal in the case of Smt. Rajeshwari Pandith for Assessment Year 2007-08 in respect of penalty imposed by the AO u/s. 271D was decided by CIT(A) as per his order dated 11.03.2015 and in this order also, there is no decision regarding time barring aspect. All these eleven appeals, the time barring aspect was raised by the assessee as per ground no. 1 of the appeals in all these appeals which is not decided by CIT(A). Under these facts, we feel it proper to restore the entire matter back to the file of CIT (A) for fresh decision. - Decided in favour of assessee for statistical purposes.
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