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2018 (8) TMI 717

period of limitation was to be calculated from 05.10.2005, the date on which the C.I.T. (Central), who had assumed jurisdiction later, had received the order. - Held that:- this Court finds that such a situation where the case was transferred to another officer is not included in the situations where limitation can be extended. No explanation has been given by the Tribunal as to how it has app .....

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following substantial question of law:- "C. Whether the penalty order dated 14.03.2006 is barred by limitation?" The facts of the case are not in dispute at all and there is only issue of limitation. The facts are that the A.C.I.T, CC-III Kanpur issued a notice on 13.12.2005 under Section 271(1) (c) of the Act and while dealing with the matter came to the conclusion that the assessee ha .....

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r:- "275. 1 Bar of limitation for imposing penalties (1) 2 ] No order imposing a penalty under this Chapter shall be passed- (a) 3 in a case where the relevant assessment or other order is the subject- matter of an appeal to the Deputy Commissioner (Appeals) or the Commissioner (Appeals) under section 246 or an appeal to the Appellate Tribunal under section 253, after the expiry of the financ .....

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s from the end of the month in which action for imposition of penalty is initiated, whichever period expires later.]" In the three situations mentioned above none of the situations include the situation which has arisen in the present case i.e. limitation have been expired on account of the fact that the case was transferred from one officer to another officer. It has been recorded categorica .....

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d having perused the provisions by which the limitation can be extended, this Court finds that such a situation where the case was transferred to another officer is not included in the situations where limitation can be extended. No explanation has been given by the Tribunal as to how it has applied the provision of Section 275 of the Act to the present case. Upon examination we also find that the .....

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