{"id":61929,"date":"2026-07-25T18:14:01","date_gmt":"2026-07-25T12:44:01","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=61929"},"modified":"2026-07-25T18:14:01","modified_gmt":"2026-07-25T12:44:01","slug":"limitation-for-passing-order-u-s-section-271b","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/limitation-for-passing-order-u-s-section-271b\/","title":{"rendered":"Limitation for passing Order u\/s Section 271B"},"content":{"rendered":"<p>Limitation for passing order by AO in response to Order u\/s 250 by CIT(A).<\/p>\n<p>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.<\/p>\n<p>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.<\/p>\n<ul>\n<li>Query: Whether the order passed by the Ld. AO is barred by limitation?<\/li>\n<\/ul>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[557],"class_list":["post-61929","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-section-271b"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/61929","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61929"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61929"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=61929"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=61929"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=61929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}