https://www.taxtmi.com/caselaws?id=256059 An appeal against a penalty order under section 271FA passed by the Director of Income-tax was held maintainable before the ITAT, not the Commissioner (Appeals). The Tribunal compared sections 246A and 253 and found that, although section 246A(1)(q) generally covers penalty orders under Chapter XXI, it was not suitable where the challenged order was made by an authority treated as equivalent in rank to the Commissioner (Appeals). Applying the principle that an appeal ordinarily lies to a forum superior to the authority whose order is challenged, the Tribunal rejected the preliminary objection and held the appeal properly filed before it. en-us Fri, 16 Jan 2015 00:00:00 +0530 Tue, 19 May 2015 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256059 An appeal against a penalty order under section 271FA passed by the Director of Income-tax was held maintainable before the ITAT, not the Commissioner (Appeals). The Tribunal compared sections 246A and 253 and found that, although section 246A(1)(q) generally covers penalty orders under Chapter XXI, it was not suitable where the challenged order was made by an authority treated as equivalent in rank to the Commissioner (Appeals). Applying the principle that an appeal ordinarily lies to a forum superior to the authority whose order is challenged, the Tribunal rejected the preliminary objection and held the appeal properly filed before it. Case-Laws Income Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256059