penalty u/s 271(1) a&b
kishor kr. majumder
(Querist) 12 March 2011
This query is : Resolved
what is the time limit to complete the penalty proceedings
soumitra basu
(Expert) 14 March 2011
after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, or six months from the end of month in which the appellate or5der is received by the commissioner, whichever period expires later.