Naeem Sirajuddin Tirmizi Vs PCIT (Central) (ITAT Ahmedabad)
Case ke facts
PCIT ne Section 263 mein AO ke order ko revise kiya tha aur Section 271D penalty lagayi thi. Case 7 saal purana tha.
Mudda (Issue)
Kya penalty bina proper jurisdiction ke laga sakte hain, especially purane cases mein?
Faisla (Held)
ITAT ne bola ki AO ko jurisdiction nahi tha aur penalty 1 April 2025 ke pehle nahi lag sakti thi. Section 263 ka revision quash kar diya.
Practical takeaway
Section 271D penalty lagane se pehle dekh lo ki AO ko jurisdiction hai ya nahi, aur date relevant hai ya nahi. Purane cases mein jaldi penalty mat maan lo.
Original report: taxguru.in
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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: 2026-09-02.