Assessee is  running a hospital.  It filed its return declaring income from lease rent as income from house property claiming 30 per cent standard deduction under section 24 and also depreciation on fixed assets-Assessing Officer treated income of assessee as income from business and initiated penalty proceedings under section 271(1)(c) on ground of furnishing inaccurate particulars. The AO passed the  penalty order dated 13-8-2021. Thereafter, he revisited penalty proceedings and passed another order dated 1-4-2022. CIT(A) confirmed the penalty.   On appeal the Tribunal held that within six months from end of month in which Appellate Tribunal passed orders, Assessing Officer became functus officio and he had no jurisdiction to pass second penalty order beyond period prescribed under section 275(1). Therefore, Assessing Officer having passed second penalty order beyond period prescribed under section 275(1), said order is  set aside.  AY. 2016-17)