SHRI JASPAL SINGH,AMRITSAR vs. INCOME TAX OFFICER,WARD 5(2), AMRITSAR

ITA 650/ASR/2017Status: DisposedITAT Amritsar22 February 2019AY 2004-053 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty order was passed beyond the time limit prescribed under Section 275(1)(c) of the Income Tax Act. Therefore, the penalty imposed was a nullity in law.

What were the facts?

The Assessing Officer initiated penalty proceedings under Section 271(1)(b) for non-compliance with a notice. The penalty order was passed on August 30, 2016, for Assessment Year 2004-05. The assessee contended that the penalty order was time-barred.

What were the issues?

Whether the penalty levied under Section 271(1)(b) was barred by limitation as per Section 275(1)(c) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 271(1)(b),Section 274,Section 275(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR (SMC

Before: SH. SANJAY ARORA

Hearing: 26.02.2019Pronounced: 26.02.2019

Per Sanjay Arora, AM: This is an Appeal by the Assessee agitating the Order by the Commissioner of Income Tax (Appeals)-2, Amritsar ('CIT(A)' for short) dated 13.07.2017, dismissing the assessee’s appeal contesting the levy of penalty u/s. 271(1)(b) of the Income Tax Act, 1961 ('the Act' hereinafter) vide order dated 30.08.2016 for the Assessment Year (AY) 2004-05. 2. At the outset, the assessee counsel, Sh. Bahl, would pray for admission and adjudication of the assesee’s additional ground, being legal, going to the root of the matter, with the relevant facts being on record. The impugned order, it is thereby stated, is non-est in-as-much as the same is barred by time. The penalty was initiated by the Assessing Officer (AO) upon reco

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 271(1)(b)

All 2,912 judgments and leading authorities on Section 271(1)(b) →

Recent GST High Court judgments

Search GST case law →