“Section 275(1)(c)”

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL. CIT, CENTRAL RANGE-2, HYDERABAD

In the result, the appeals filed by the assessee for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2164, 2165, 2171 & 2172/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22) M/S. Msn Laboratories (P) Ltd Vs. Additional Cit Hyderabad Central Range-2 Pan:Aadcm6283F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 21/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad, All Dated 08/10/2025 For The A.Ys 2018-19 To 2021-22 Respectively. Since, Identical Issues Have Been Raised By The Assessee In All These Four Appeals, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

claimed that the penalty order passed by the A.O is barred by limitation in view of specific provisions of section 275(1)(c) of the Act. The assessee had also challenged the penalty levied under section 271DA of the Act in light of the reasons given by the Addl ... violation of the provisions of section 269ST of the Act is the Jt. CIT and therefore, for the purpose of limitation provided under section 275(1)(c) of the Act, the date on which the AO/JCIT issued show cause notice under section 274 r.w.s. 271DA of the Act should

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2 , HYDERABAD

In the result, the appeals filed by the assessee for the\nΑ

claimed that the penalty order\npassed by the A.O is barred by limitation in view of specific\nprovisions of section 275(1)(c) of the Act. The assessee had also\nchallenged the penalty levied under section 271DA of the Act in\nlight of the reasons given by the Addl ... violation of the provisions of\nsection 269ST of the Act is the Jt. CIT and therefore, for the\npurpose of limitation provided under section 275(1)(c) of the Act,\nthe date on which the AO/JCIT issued show cause notice under\nsection 274 r.w.s. 271DA of the Act should

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2, HYDERABAD

In the result, the appeals filed by the assessee for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2164, 2165, 2171 & 2172/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22) M/S. Msn Laboratories (P) Ltd Vs. Additional Cit Hyderabad Central Range-2 Pan:Aadcm6283F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 21/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad, All Dated 08/10/2025 For The A.Ys 2018-19 To 2021-22 Respectively. Since, Identical Issues Have Been Raised By The Assessee In All These Four Appeals, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

claimed that the penalty order passed by the A.O is barred by limitation in view of specific provisions of section 275(1)(c) of the Act. The assessee had also challenged the penalty levied under section 271DA of the Act in light of the reasons given by the Addl ... violation of the provisions of section 269ST of the Act is the Jt. CIT and therefore, for the purpose of limitation provided under section 275(1)(c) of the Act, the date on which the AO/JCIT issued show cause notice under section 274 r.w.s. 271DA of the Act should

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2, HYDERABAD

claimed that the penalty order\npassed by the A.O is barred by limitation in view of specific\nprovisions of section 275(1)(c) of the Act. The assessee had also\nchallenged the penalty levied under section 271DA of the Act in\nlight of the reasons given by the Addl ... violation of the provisions of\nsection 269ST of the Act is the Jt. CIT and therefore, for the\npurpose of limitation provided under section 275(1)(c) of the Act,\nthe date on which the AO/JCIT issued show cause notice under\nsection 274 r.w.s. 271DA of the Act should

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

proceedings for\nimposing penalty cannot be too distant from the assessment order.\nThus, if the case falls under the latter part of section 275(1)(c) of\nthe Act, in respect of penalty proceedings under section 271B of\nthe Act, the show cause notice must be issued within a reasonable ... facts of each case.\n16.\nViewed in the above perspective, this Court holds\nthat if a case falls under the latter part of section 275(1)(c) of the\nAct, proceedings for imposition of penalty under section 271B of\nthe Act must be initiated and completed within a reasonable time

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

proceedings for\nimposing penalty cannot be too distant from the assessment order.\nThus, if the case falls under the latter part of section 275(1)(c) of\nthe Act, in respect of penalty proceedings under section 271B of\nthe Act, the show cause notice must be issued within a reasonable ... facts of each case.\n16.\nViewed in the above perspective, this Court holds\nthat if a case falls under the latter part of section 275(1)(c) of the\nAct, proceedings for imposition of penalty under section 271B of\nthe Act must be initiated and completed within a reasonable time

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

proceedings for\nimposing penalty cannot be too distant from the assessment order.\nThus, if the case falls under the latter part of section 275(1)(c) of\nthe Act, in respect of penalty proceedings under section 271B of\nthe Act, the show cause notice must be issued within a reasonable ... facts of each case.\n16. Viewed in the above perspective, this Court holds\nthat if a case falls under the latter part of section 275(1)(c) of the\nAct, proceedings for imposition of penalty under section 271B of\nthe Act must be initiated and completed within a reasonable time

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, three appeals i

proceedings for\nimposing penalty cannot be too distant from the assessment order.\nThus, if the case falls under the latter part of section 275(1)(c) of\nthe Act, in respect of penalty proceedings under section 271B of\nthe Act, the show cause notice must be issued within a reasonable ... facts of each case.\n16.\nViewed in the above perspective, this Court holds\nthat if a case falls under the latter part of section 275(1)(c) of the\nAct, proceedings for imposition of penalty under section 271B of\nthe Act must be initiated and completed within a reasonable time

KESIREDDY RAVINDER REDDY,HYDERABAD vs. ITO WARD-11(1), HYDERABAD

proceedings for imposing\npenalty cannot be too distant from the assessment order. Thus, if\nthe case falls under the latter part of section 275(1)(c) of the Act, in\nrespect of penalty proceedings under section 271B of the Act, the\nshow cause notice must be issued within a reasonable ... facts of each case.\n16. Viewed in the above perspective, this Court holds that\nif a case falls under the latter part of section 275(1)(c) of the Act,\nproceedings for imposition of penalty under section 271B of the Act\nmust be initiated and completed within a reasonable time