Assessee had filed return of income which was selected for scrutiny assessment and two additions were made to declared income. The  Assessing Officer made a reference to Additional Commissioner of Income-tax on 16-11-2016 for imposition of penalty under section 271D alleging violation of section 269SS. Pursuant to this, Additional Commissioner issued show-cause notice on 10-11-2017 calling upon assessee to show cause as to why penalty order should not be made under section 271D.  Objections were overruled and penalty order was passed on 22-2-2018. On appeal the  Tribunal held that penalty order passed by Additional Commissioner was barred by limitation. On appeal the  Revenue contended that Additional Commissioner had initiated penalty proceedings by issuance of notice under section 271D on 10-11-2017, thereby time limit for computation of penalty proceedings as stipulated in section 275(1)(c) would expire on 31-5-2018, which was within six months from 10-11-2017. The Court held that  reference made by Assessing Officer to Additional Commissioner was to be treated as triggering point for initiation of penalty proceedings. Since Assessing Officer had made reference on 16-11-2016, however, show cause notice was issued only on 10-11-2017 (nearly a year later) proposing levy of penalty under section 271D and penalty order was made on 22-2-2018, proceedings were beyond period of limitation.  (AY. 2012-13)