If Assessee Files Appeal before Tribunal, Time Limit for Passing Penalty Order Gets Extended!

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It happens all the time. The AO passes an order, and you file an appeal. As is customary, the AO also initiates penalty proceedings u/ 271(1)(c) subsequent to the passing of assessment order. But the penalty proceeding is kept in abeyance till the disposal of appeal by the Commissioner(Appeals). This is on account of section…

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