Section 271(1)(c) & 275 (1)(a) of the Income-tax Act, 1961—Penalty — For the purposes of the penalty order under section 271(1)(c) read with Section 275(1)(a) the limitation begins to run from the date of the order of the ITAT was served upon the CIT (Judicial).

Facts: . This is an appeal by the Revenue against the order of ITAT whereby the ITAT deleted the penalty imposed on the assessee under section 271(1)(c) on the basis that it was done after the expiry of the limitation period under section 275(1)(a).

Held, that in the present case as well the ITAT has followed this Court's decision in Odeon Builders (P.) Ltd. and held that even for the purposes of the penalty order under section 271(1)(c) read with Section 275(1)(a) the limitation begins to run from the date of the order of the ITAT was served upon the CIT (Judicial). - PR. CIT V/s INDIAN SUGAR EXIM CORPORATION LTD. - [2019] 15 ITCD Online 69 (DEL)