M/S. SRI. MUTHU CINE SERVICE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), BENGALURU

In the result, all these appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

275(1)(c) of the Act is applicable in the present case. Since all these penalty orders for the assessment years 2014-15 to 2018-19 were passed only after 6 months from the end of the month in which action for imposition of penalty initiated as depicted in tabular form above, we accordingly held that penalty orders