Скачать или смотреть Whether there is different limitation period to impose penalty in case of CIT(A) & Tribunal Order?

Link of full case : https://taxlawsonline.com/agtlol.html...

[2025] 483 ITR 57 (Patna)
[In The Patna High Court]

Mahesh kr. Agarwal
v.
Deputy Commissioner of Income-Tax

K. Vinod Chandran C. J. and Partha Sarthy J.

July 20, 2023

Playlist: 275(1)(a)

Sec 275: Bar of limitation for imposing penalties

A.Y.: 1995-96, 1996-97/Assessee

Question: Whether there is different limitation period to impose penalty in case of CIT(A) & Tribunal Order?

1) Section 275(1)(a) of the Income-tax Act, 1961, provides that when an order passed in an assessment year is appealed before the first appellate authority or the Appellate Tribunal, no order of penalty shall be imposed after the expiry of the financial year in which the proceedings in the course of which action for imposition of penalty has been initiated are completed or six months from the end of the month in which the order of CIT(A) or as the case may be the appellate Tribunal is received by the PCCIT/CCIT/PCIT/CIT whichever period expires late.

2) W.e.f. 01.06.2003, proviso to section 275(1)(a) has been inserted which provides that in a case where the relevant assessment or other order is the subject matter of an appeal to the Commissioner appeals u/s 246 or section 246A and Commissioner appeals passes the order on or after the 1st day of June, 2003 disposing off such appeal, an order imposing penalty shall be passed before the expiry of financial year in which the proceedings in the course of which action for imposition of penalty has been initiated are completed or within one year from the end of the financial year in which order of CIT(A) is received by PCCIT/CCIT/PCIT/CIT whichever is later.

3) Held that the first appellate order was received in the F.Y. 2006-2007, and hence the penalty should have been imposed within 31.03.2008 as per the proviso, especially when the CIT(A) order was passed after 01.06.2003.

4) The orders were passed on 31.03.2009, much after the limitation period. They are not valid.

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Link for some important videos:

1) WHETHER TRIBUNAL CAN REMAND MATTER IN ENTIRETY WHERE DEPARTMENT DID NOT FILE CROSS APPEALS?- https://www.youtube.com/watch?v=gkqMk...

2) WHETHER ASSESSEE HAS ALSO TO CHALLENGE THE FINDINGS OF THE A.O THAT NOTICE HAS BEEN SERVED?- https://www.youtube.com/watch?v=XbZWh...

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4) WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148?- https://www.youtube.com/watch?v=aAzHE...

5) WHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLUSIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE?- https://www.youtube.com/watch?v=Rx8JQ...