TMI Blog2018 (7) TMI 1819X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner of Income Tax (Appeals), which have been preferred against the orders of assessment passed by the respondent. - W.P.Nos.11438 to 11440 of 2018 W.M.P Nos.13355 to 13360 of 2018 - - - Dated:- 18-7-2018 - T. S. Sivagnanam, JJ. For Petitioner : Mr.S.S.Rajesh for Mr.R.C.Paul Kanagaraj For Respondent : Mr.A.N.R.Jayaprathap ORDER Heard Mr.S.S.Rajesh, learned counsel for the petitioner and Mr.A.N.R.Jayaprathap, learned standing counsel appearing for the respondent. 2. These writ petitions have been filed by the petitioner to quash the notice issued by the respondent under Section 271(1)(c) of the Income Tax Act, 1961 dated 14.09.2017. By the impugned notice, the respondent has called upon the petitioner to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the decision of this Court in W.P.Nos.1311 to 1313 of 2013 (Coromandel Oils Pvt. Ltd.,). The effect of said decision was considered by this Court in W.P.Nos.31021 to 31027 of 2017 (J.Srinivasan Vs. The Assistant Commissioner of Income Tax) and the Court allowed the writ petitions and directed the similar impugned notices be kept in abeyance and granting liberty to the respondent to initiate fresh proceedings after the disposal of the appeals by the Commissioner of Income Tax (Appeals). The operative portion of the order reads as follows: 7. After hearing the learned counsel appearing for the parties and perusing the materials placed on record, the issue, which falls for consideration, is as to whether the impugned notices issued by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the end of the financial year in which the order of the Commissioner (Appeals) is received by the Chief Commissioner or Commissioner, whichever is later;] (b) in a case where the relevant assessment or other order is the subject matter of revision under section 263 18[or section 264], after the expiry of six months from the end of the month in which such order of revision is passed; (c) in any other case, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of the month in which action for imposition of penalty is initiated, whichever period expires later.] (1A) In a case where the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty has been initiated are completed, or six months from the end of the month, in which, the order of the Commissioner (Appeals). 10. Thus, it is seen that they are two limbs to Clause (a) of Section 275 (1). The Section makes it clear that, no order imposing a penalty shall be passed after the expiry of one of the two periods, which have been mentioned therein, which expire later than the other. The first time limit is until the expiry of the financial year, in which, the assessment proceedings during which, penalty proceedings were initiated are completed. The period stipulated in the second time limit is until the expiry of six months from the end of the month, in which, the order of the CIT (A), in respect of appeals received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough considered some what a similar plea, has not taken a decision, as to whether the penalty notices were barred by limitation or in fact, in para No.7 of the order, the Court has made it clear that that, it it is not inclined to interfere with the order, which has been challenged on merits, but, permitted that assessee therein to pursue the appeal remedy and the CIT (A) was directed to dispose the appeals filed against the assessment orders as well as against the imposition of penalty together, so as to bring a finality to the issue. Thus, the decision in Coromandel Oils Pvt., Ltd. (supra), does not render any support to the case of the respondent. 14. Thus, the impugned penalty notices having issued well beyond the period of limita ..... X X X X Extracts X X X X X X X X Extracts X X X X
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