S. 275 : Penalty-Bar of limitation–Concealment of income-With effect from 1-6-2003–Limitation of six months from end of month in which order of Tribunal is received-Order received on 31-1-2008-penalty order was passed on 31-7-2008–Not barred by limitation. [S. 271(1)(c)]
Parisons Roller Flour Mills P. Ltd. v. CIT (2019)411 ITR 553 / 176 DTR 377/ 307 CTR 825/ 265 Taxman 35 ( Mag.) (Ker.) (HC)