Penalty u/s 271D

During search at third party , certain documents were seized . These document revealed transactions of acceptance of cash loans etc. As these entries are beyond 5 years relevant to assessment year for which reopening can be done, AO instead of reopening ( as AYs are time barred) ,directly issues notices of penalty u/s 271D .  Where this is valid notice ?

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  Time limit of 143(3) assessment order for Assessment year 2018-19

There was an extension of time limit for order as per section 143(3). What was the last date for this order

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