(1)No order imposing a penalty under this Chapter shall be passed after the expiry of six months from the end of the quarter in which—(a)the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, if the relevant assessment or other order is not the subject-matter of an appeal under section 356 or 357 or 362;(b)the order of revision is passed, if the relevant assessment or other order is the subject-matter of revision under section 377 or 378;(c)the order of appeal is received by the jurisdictional Principal Commissioner or Commissioner, if the relevant assessment or other order is the subject-matter of an appeal under section 356 or 357 or 362;(d)notice for imposition of penalty is issued, in any other case.
