{"id":5804,"date":"2019-06-14T12:42:27","date_gmt":"2019-06-14T12:42:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/karnail-singh-v-uoi-2019-412-itr-305-pat-hc\/"},"modified":"2019-12-29T07:59:56","modified_gmt":"2019-12-29T07:59:56","slug":"karnail-singh-v-uoi-2019-412-itr-305-pat-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karnail-singh-v-uoi-2019-412-itr-305-pat-hc\/","title":{"rendered":"Karnail Singh v. UOI (2019) 412 ITR 305\/ 309 CTR 425 \/ 180 DTR  37(Pat.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held that ,the entire proceedings initiated for imposition of penalty under section\u00a0271E\u00a0for the alleged violation of section\u00a0269T\u00a0was barred by limitation as prescribed under section\u00a0275(1)(c). Between the issuance of the show-cause notice on November 27, 2014 and the date of passing of the final orders on September 21, 2016, the limitation period prescribed under section\u00a0275(1)(c)\u00a0had expired. The final order under section\u00a0271E\u00a0was passed on September 21, 2016 much beyond the period of six months, since the order on rectification under section\u00a0154\u00a0was passed on November 26, 2015, though the law did not give any condonation for a pending rectification application filed. The order was quashed and set aside. ( AY. 2009-10 to 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 275 : Penalty-Bar of limitation-Repayment of deposits or Loans-Issuance of notice on 27-11-2014-Passing of final order on 21-9-2016\u2014Barred by limitation. [S. 154, 269T, 271E]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5804","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1vC","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=5804"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5804\/revisions"}],"predecessor-version":[{"id":8959,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5804\/revisions\/8959"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}