https://www.taxtmi.com/caselaws?id=193383 Penalty orders under Chapter XXI for delay in filing Annual Information Returns were held not appealable to the Tribunal because the statutory scheme did not confer jurisdiction on it. The proper appellate forum was the Commissioner (Appeals), since the Income-tax Act specifically permits an appeal against such penalty orders to that authority. As a result, the Tribunal declined to entertain the appeals and accepted the jurisdictional objection, leaving the assessee to pursue the statutory remedy before the Commissioner (Appeals). en-us Wed, 15 Jun 2011 00:00:00 +0530 Wed, 26 Jul 2017 17:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193383 Penalty orders under Chapter XXI for delay in filing Annual Information Returns were held not appealable to the Tribunal because the statutory scheme did not confer jurisdiction on it. The proper appellate forum was the Commissioner (Appeals), since the Income-tax Act specifically permits an appeal against such penalty orders to that authority. As a result, the Tribunal declined to entertain the appeals and accepted the jurisdictional objection, leaving the assessee to pursue the statutory remedy before the Commissioner (Appeals). Case-Laws Income Tax Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193383