Limitation for passing Order u/s Section 271B

Limitation for passing order by AO in response to Order u/s 250 by CIT(A). The Ld. CIT(A) passed the order in Penalty Appeal u/s 271B with the direction to the AO to give another opportunity for Personal Hearing through VC and decide the issue on merits on 24.12.2024. The Ld. AO passed the Order after providing opportunity of PH through VC on 30.06.2026 i.e. after the lapse of one and a half years. Query: Whether the order passed by the Ld. AO is barred by limitation?

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  Penalty notice u/s 271B

Dear sir, Penalty notice u/s 271B received on 11.11.2019, what is the time limit for completion of penalty proceeding.

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