Allowing the Writ, the High Court held that, the appeal effect order having been passed by AO on 22nd May, 2017, the six-month period of limitation under S. 275(1)(a) of the Act will begin to run from that date (not from the date of 31st Oct., 2017 as claimed to have been received by ITO, Judicial-II), hence penalty order passed by AO on 26th April, 2018, passed beyond six months, was barred by limitation under S. 275(1)(a).(AY. 2002-03 to 2006-07)
GE Energy Parts Inc. v. DCIT (2019) 310 CTR 729 / 181 DTR 337/(2020)423 ITR 93 (Delhi) (HC) GE Engine Services Distribution LLC v. DCIT (2019) 310 CTR 729 / 181 DTR 337/(2020)423 ITR 93 (Delhi) (HC) GE Japan Ltd. v. CIT (2019) 310 CTR 729 / 181 DTR 337/(2020)423 ITR 93 (Delhi) (HC) Nuovo Pignone. v. DCIT (2019) 310 CTR 729 / 181 DTR 337 /(2020)423 ITR 93 (Delhi) (HC)
S. 275 : Penalty–Concealment-Limitation-Appeal effect order having been passed by AO on 22nd May, 201-The six month period of limitation under will begin to run from that date—Penalty order passed by AO on 26th April, 2018, passed beyond six months, was barred by limitation. [S. 271(1)(c), 275 (1)(a)]