Dismissing the appeal of the revenue the Court held that Show-cause notice issued after a year of delay by Joint Commissioner on receipt of reference by Assessing Officer-Penalty proceedings barred by limitation. (AY. 2011-12)
CIT v. Turner General Entertainment Networks India Pvt. Ltd (2025) 479 ITR 263 (Delhi)(HC)
S. 275 : Penalty-Bar of limitation-Penalty for failure to deduct tax at source-Date of commencement for determining limitation period-Date of reference by Assessing Officer-Show-cause notice issued after a year of delay by Joint Commissioner on receipt of reference by Assessing Officer-Penalty proceedings barred by limitation. [S. 260A, 271C, 275(1)(c)]
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