https://www.taxtmi.com/caselaws?id=193383 The Tribunal dismissed all appeals filed by the assessee challenging penalties imposed for delayed filing of Annual Information Returns (AIR) due to lack of jurisdiction. The penalties totaling Rs. 72,700 were imposed under section 271FA of the Income-tax Act, 1961, for delays ranging from 114 to 303 days. The Tribunal clarified that appeals against such penalties should be filed before the CIT(A) as per section 246A(1)(q) of the Act, not before the Tribunal, as section 253 does not grant jurisdiction for appeals under section 271FA. The decision was pronounced on 17th June 2011. 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 The Tribunal dismissed all appeals filed by the assessee challenging penalties imposed for delayed filing of Annual Information Returns (AIR) due to lack of jurisdiction. The penalties totaling Rs. 72,700 were imposed under section 271FA of the Income-tax Act, 1961, for delays ranging from 114 to 303 days. The Tribunal clarified that appeals against such penalties should be filed before the CIT(A) as per section 246A(1)(q) of the Act, not before the Tribunal, as section 253 does not grant jurisdiction for appeals under section 271FA. The decision was pronounced on 17th June 2011. Case-Laws Income Tax Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193383