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44 results for “penalty u/s 271”+ Section 272A(1)(d)clear

Sorted by relevance

Surat80Indore49Chennai44Mumbai34Delhi33Jaipur18Cuttack17Bangalore14Kolkata8Rajkot7Visakhapatnam6Raipur5Jabalpur4Ahmedabad4Pune4Chandigarh3Nagpur2Amritsar2Allahabad2Lucknow1Hyderabad1Guwahati1Patna1Cochin1

Key Topics

Section 234E144Section 271(1)(b)48Section 272A(1)(d)35Section 142(1)34Section 153A32Section 153C32TDS24Section 143(2)18Penalty18Section 132

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1718/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Sept 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

Showing 1–20 of 44 · Page 1 of 3

16
Addition to Income2
Natural Justice2

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1712/CHNY/2025[2016-17]Status: DisposedITAT Chennai18 Sept 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4),, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1724/CHNY/2025[2016-17]Status: DisposedITAT Chennai18 Sept 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1717/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Sept 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4),, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1725/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Sept 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1721/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1714/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1713/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Sept 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1715/CHNY/2025[2012-13]Status: DisposedITAT Chennai18 Sept 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CNETRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1716/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Sept 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1722/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Sept 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1719/CHNY/2025[2016-17]Status: DisposedITAT Chennai18 Sept 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4),, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1723/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Sept 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

M/S. RSV SKIN & LASER CENTRE,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4),, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1726/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

DR. VEDAMURTHY MAYA,CHENNAI vs. ACIT, CENTRAL CRICLE 1(4), CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1720/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Sept 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

SHRI. VEDAMURTHY,CHENNAI vs. ACIT, CENATRAL CIRCLE 1(4). CHENNAI, CHENNAI

In the result, all the appeals filed by the assessee(s) are allowed

ITA 1711/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Sept 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.B. Ramakrishnan, FCA &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 271(1)(b)Section 272A(1)(d)

u/s. Assessee’s name Year 1711/Chny/2025 2015-16 271(1)(b) of the Act 1712/Chny/2025 2016-17 271(1)(b) of the Act Shri Vedamurthy 1713/Chny/2025 2017-18 272A(1)(d) of the Act 1714/Chny/2025 2018-19 272A(1)(d) of the Act 271(1)(b) of the Act 1715/Chny/2025 2012-13 1716/Chny/2025 2013-14 271(1

AA522 KUNNATHUR VELAMPALAYAM PRIMARY AGRICULTURAL COOP CREDIT SOCIETY LTD,TIRUPUR vs. THE INCOME TAX OFFICER, WARD 1(2) TIRUPUR, TIRUPUR

The appeal of the assessee is allowed

ITA 3133/CHNY/2025[2019-20]Status: DisposedITAT Chennai03 Feb 2026AY 2019-20

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3133/Chny/2025 िनधा"रण वष" /Assessment Year: 2019-20

For Respondent: Ms. R.Kavitha, Addl. CIT
Section 142(1)Section 148Section 148ASection 250Section 272A(1)(d)Section 273BSection 80P

u/s. 272A(1)(d) of the Act for the reason that the assessee did not respond to the notices issued. The A.O passed AA522 Kunnathur Velampalayam Primary Agricultural Co-op. Credit Society Ltd. :- 3 -: the penalty order levying a penalty of Rs.50,000/- (Rs.10,000/- for each of the default). Aggrieved, the assessee filed further appeal before

M/S CIGFILLIMITED,CHENNAI vs. ACIT,CPC, GAZIABAD

In the result, the appeals in ITA No

ITA 335/CHNY/2023[2014-15(24Q-Q2]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC-TDS,, GHAZIABAD

In the result, the appeals in ITA No

ITA 334/CHNY/2023[2014-15(24Q-Q1)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section

M/S CIGFIL LTD,CHENNAI vs. ACIT, CPC,-TDS, , GHAZIABAD

In the result, the appeals in ITA No

ITA 333/CHNY/2023[2013-14(26Q-Q2)]Status: DisposedITAT Chennai27 Apr 2023

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das1. आयकर अपील सं./ Ita No.328/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-2) & 2.आयकर अपील सं./ Ita No.329/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-3) & 3.आयकर अपील सं./ Ita No.330/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (24Q-Q-4) & 4.आयकर अपील सं./ Ita No.331/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-2) & 5.आयकर अपील सं./ Ita No.332/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-3) & 6.आयकर अपील सं./ Ita No.333/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2013-14 (26Q-Q-4) & 7.आयकर अपील सं./ Ita No.334/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-1) & 8.आयकर अपील सं./ Ita No.335/Chny/2023 (िनधा@रण वष@ / Assessment Year: 2014-15 (24Q-Q-2) &

Section 234E

271(1)(a) cannot be imposed if the deductor complies with the requirement of sub-section (3) of Section 271H. Hence, it can be said that the fee provided under Section 234E would take out from the rigors of penalty under Section 271H but of course subject to the outer limit of one year as prescribed under sub-section