![Penalty u/s 271D cannot be Imposed after the Expiry of larger Period of Limitation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Imposed-after-the-Expiry-Expiry-Expiry-of-larger-Period-of-Limitation-Limitation-ITAT-Income-Tax-Taxscan.jpg "Penalty u/s 271D cannot be Imposed after the Expiry of larger Period of Limitation: ITAT [Read Order]")
Penalty u/s 271D cannot be Imposed after the Expiry of larger Period of Limitation: ITAT [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal (ITAT) has held that the penalty under Section 271D of the Income Tax Act, 1961 could not be...
![Defect of a belated Jurisdictional Notice is not Curable u/s 292B of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/ITAT-Chennai-Jurisdictional-Notice-Income-Tax-Act-ITAT-Taxscan.jpeg "Defect of a belated Jurisdictional Notice is not Curable u/s 292B of the Income Tax Act: ITAT [Read Order]")
![Limitation Period not applicable to Refund of Service Tax Paid Mistakenly: CESTAT directs GST Refund in Cash within 45 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Limitation-Period-refund-of-Service-Tax-Paid-Mistakenly-CESTAT-GST-refund-Taxscan.jpg "Limitation Period not applicable to Refund of Service Tax Paid Mistakenly: CESTAT directs GST Refund in Cash within 45 days [Read Order]")
Limitation Period For Appeal Under IBC begins from Date Of Pronouncement, delay in Uploading won't Exclude Limitation: Supreme Court [Read Judgment]
The Supreme Court held that the limitation period For Appeal Under Insolvency and Bankruptcy Code (IBC) begins from Date of Pronouncement, delay in Uploading would not exclude limitation. The...
![Limitation Period For Appeal Under IBC begins from Date Of Pronouncement, delay in Uploading wont Exclude Limitation: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/10/Limitation-Period-Appeal-IBC-Date-Of-Pronouncement-Supreme-Court-Taxscan.jpg "Limitation Period For Appeal Under IBC begins from Date Of Pronouncement, delay in Uploading wont Exclude Limitation: Supreme Court [Read Judgment]")
![Bombay High Court disallows Sales Tax Refund and Interest made beyond Limitation Period [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Bombay-High-Court-Sales-Tax-Refund-Taxscan.jpg "Bombay High Court disallows Sales Tax Refund and Interest made beyond Limitation Period [Read Order]")
Limitation Period not applicable for Refund of Service Tax wrongly paid on Late Payment Charges: Karnataka High Court [Read Order]
The Karnataka High Court held that the limitation period is not applicable for refund of service tax wrongly paid on late payment charges (LPC). The appellant-assessee, Way2Wealth Brokers is a...
![Limitation Period not applicable for Refund of Service Tax wrongly paid on Late Payment Charges: Karnataka High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Limitation-Period-service-tax-Late-Payment-Charges-Karnataka-High-Court-Taxscan.jpg "Limitation Period not applicable for Refund of Service Tax wrongly paid on Late Payment Charges: Karnataka High Court [Read Order]")
Limitation Period for Penalty Order does not apply to Penalty Proceeding u/s 271D & 271E: ITAT [Read Order]
The Banglore Bench of Income Tax Appellate Tribunal (ITAT) held that the limitation period for penalty order does not apply to penalty proceedings under sections 271D and 271E of the Income Tax Act. ...
![Limitation Period for Penalty Order does not apply to Penalty Proceeding u/s 271D & 271E: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/penalty-proceeding-ITAT-Taxscan.jpeg "Limitation Period for Penalty Order does not apply to Penalty Proceeding u/s 271D & 271E: ITAT [Read Order]")
Period for which petition remained pending is to be excluded for computing Limitation Period for Special Audit: Gujarat High Court [Read Judgment]
The Gujarat High court ruled that the period for which petitions remained pending is to be excluded for the computing Limitation Period for Special Audit. The petitioner, Dishman Infrastructure...
![Period for which petition remained pending is to be excluded for computing Limitation Period for Special Audit: Gujarat High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/08/Special-Audit-Gujarat-High-Court-Taxscan.jpg "Period for which petition remained pending is to be excluded for computing Limitation Period for Special Audit: Gujarat High Court [Read Judgment]")
Benches not to adopt different Standards in determining Period of Limitation in Appeals filed beyond Limitation, directs CESTAT President
The President of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) issued the office memorandum wherein it directed all the Benches not to adopt different standards in determining period of...
Limitation Period can’t start from the date pronouncement of Order, if assessee lack knowledge: Delhi High Court [Read Judgment]
The Delhi High Court held that the limitation period cannot start from the date pronouncement of the Order if the assessee lacks knowledge about the pronouncement of the order. The...
![Limitation Period can’t start from the date pronouncement of Order, if assessee lack knowledge: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/01/Limitation-Period-pronouncement-of-Order-assessee-lack-knowledge-Delhi-High-Court-Taxscan.jpg "Limitation Period can’t start from the date pronouncement of Order, if assessee lack knowledge: Delhi High Court [Read Judgment]")