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2019 (7) TMI 1225 - HC - Income TaxPenalty u/s 271(1)(c) - levied after the expiry of the limitation period u/s 275(1)(a) - Tribunal order served on the CIT (Judicial) - ITAT deleted penalty - HELD THAT:- ITAT has followed this Court’s decision in Odeon Builders Private Limited [2017 (3) TMI 1266 - DELHI HIGH COURT] and held that even for the purposes of the penalty order under Section 271(1)(c) read with Section 275(1)(a) the limitation begins to run from the date of the order of the ITAT was served upon the CIT (Judicial). Revenue sought to distinguish the said decision in Odeon Builders Private Limited on the ground that it was in context of the Revenue filing an appeal under Section 260A. However, he was unable to dispute that the wording of Section 275 (1) (a) as far as ‘Commissioner of Income Tax’ and other officers was identical to the wording in both Section 158 (BFA)(3)(c) and Section 260 A of the Act. Consequently, the Court finds no error in the ITAT having followed the decision of this Court in Odeon Builders Private Limited to hold the penalty order in the present case to be barred by limitation. - Decided against revenue
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