https://www.taxtmi.com/caselaws?id=355005 The Appellate Tribunal addressed the maintainability of the appeal under Section 253 of the Income Tax Act and the validity of the penalty order under Section 271FA. Despite acknowledging potential merit in the assessee's arguments, the Tribunal dismissed the appeal due to the lack of direct appealability of the penalty under 271FA before the ITAT. The Tribunal emphasized the importance of statutory provisions for the right of appeal and advised the assessee to pursue the appeal through the appropriate channels as per the Act. en-us Fri, 10 Nov 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355005 The Appellate Tribunal addressed the maintainability of the appeal under Section 253 of the Income Tax Act and the validity of the penalty order under Section 271FA. Despite acknowledging potential merit in the assessee's arguments, the Tribunal dismissed the appeal due to the lack of direct appealability of the penalty under 271FA before the ITAT. The Tribunal emphasized the importance of statutory provisions for the right of appeal and advised the assessee to pursue the appeal through the appropriate channels as per the Act. Case-Laws Income Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355005