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2016 (5) TMI 1137 - AT - Income TaxPenalty under Sections 271D and 271E - period of limitation - Held that:- The impugned orders levying the penalties under Sections 271D and 271E of the Act are barred by limitation because the penalty order should have been passed not later than 30.06.2012, however, in the present case, the penalty orders were passed by the ld. Addl. Commissioner of Income Tax, Central Range-2, New Delhi on 15.06.2013 - Decided in favour of assessee
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