MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR
In the result, appeal of the assessee is allowed
ITA 619/JODH/2024[2011-12]Status: DisposedITAT Jodhpur25 Jun 2025AY 2011-12
Bench: Date Of Hearing.
Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250Section 269TSection 271DSection 271E
2. The six month expires from the date
31.10.2017
on 30.04.2018. 3. Therefore, order u/s 271E should have been passed on or before 30.04.2018 as per this clause.
Conclusion:
Since, in view of the above, the later period expires on 30.04.2018. Therefore, the penalty proceeding must have been completed till
30.04.2018. iv.
Since in the present case penalty order u/s
