Search: penalty u/s 271

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Section 271E9 Section 153A3 Section 269T3 Section 143(3)2

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