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ASSISTANT COMMISSIONER OF INCOME-TAX Versus SMT. MEENU AGARWAL

2015 (11) TMI 1052 - ITAT LUCKNOW

Penalty under section 271E - Held that:- Undisputedly the assessment was completed on December 24, 2010 and reference to the Additional Commissioner of Income-tax was made by the Assessing Officer on December 30, 2010. Copy of the reference letter is placed on record and the penalty order was passed on July 28, 2012 which is clearly after the expiry of the period of six months from the action initiated for levying the penalty. See M/s Ashok Kumar Pathak Versus Jt. C.I.T [2015 (11) TMI 1006 - ITA .....

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dicial Member).-This appeal is preferred by the assessee against the order of the learned Commissioner of Income-tax (Appeals), inter alia, on the following grounds : 1. That the learned Commissioner of Income-tax (Appeals)-II, Lucknow has not correctly appreciated the facts and circumstances of the case. 2. That the learned Commissioner of Income-tax (Appeals)-II, Lucknow is not correct in considering the age of Smt. Sharda Agarwal as 80 whereas as per the permanent account number details (AAQP .....

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course of treatment of her husband Shri Prem Kumar Agarwal. The assessee has wrongly submitted before the learned Commissioner of Income-tax (Appeals)-II, Lucknow that Smt. Sharda Agarwal, mother, insisted on payment in cash to cater to the treatment of Shri Prem Kumar Agarwal, husband. 4. That the order dated May 1, 2012 passed by the learned Commis sioner of Income-tax (Appeals)-II, Lucknow in appeal No. 9/127/Addl. CIT/ Gonda/11-12 relating to the assessment year 2008-09 being erroneous in l .....

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961 (hereinafter called in short "the Act") was made on December 30, 2010 to the Additional Commissioner of Income- tax and the Additional Commissioner of Income-tax passed an order under section 271E of the Act on July 28, 2011 ; whereas as per the provisions of section 275(1)(c) of the Act, penalty order is required to be passed within a period of six months from the date of action for imposition of penalty has been initiated. Since the penalty order was passed after expiry of six mo .....

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of the Assessing Officer. 5. Having carefully examined the orders of the lower authorities in the light of the rival submissions, we find that undisputedly the assessment was completed on December 24, 2010 and reference to the Additional Commissioner of Income-tax was made by the Assessing Officer on December 30, 2010. Copy of the reference letter is placed on record and the penalty order was passed on July 28, 2012 which is clearly after the expiry of the period of six months from the action i .....

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