Hardik Dayanand Patil Vs ITO (ITAT Mumbai)
Case ke facts
Yah case penalty order ka hai. Section 271(1)(c) ki penalty extended time limit ke baad pass ki gayi thi; jo 30.09.2021 ko khatam ho gayi thi.
Mudda (Issue)
Kya penalty order valid hai jab woh limitation ke baad pass hua?
Faisla (Held)
ITAT Mumbai ne penalty order radd kar diya kyunki woh limitation period ke baad pass hua tha, jo section 275(1)(c) ke under fixed hai.
Practical takeaway
Penalty order hamesha limitation period ke andar pass hona chahiye. Agar delay ho, toh usko challenge kar sakte ho.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-23.