https://www.taxtmi.com/caselaws?id=12457 The petitioner's appeal against a penalty under section 271D for violating section 269SS was dismissed by the High Court due to being filed beyond the limitation period. The court emphasized the availability of an appeal process before the Appellate Tribunal under section 253 of the Income-tax Act, highlighting that the High Court cannot review the merits of the case based solely on the appeal's timing. The High Court granted a temporary stay of demand to allow the petitioner time to appeal before the Appellate Tribunal, underscoring the principle of alternative remedy and the Tribunal's suitability for handling disputed factual matters effectively. en-us Fri, 10 May 2002 00:00:00 +0530 Thu, 25 Feb 2010 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12457 The petitioner's appeal against a penalty under section 271D for violating section 269SS was dismissed by the High Court due to being filed beyond the limitation period. The court emphasized the availability of an appeal process before the Appellate Tribunal under section 253 of the Income-tax Act, highlighting that the High Court cannot review the merits of the case based solely on the appeal's timing. The High Court granted a temporary stay of demand to allow the petitioner time to appeal before the Appellate Tribunal, underscoring the principle of alternative remedy and the Tribunal's suitability for handling disputed factual matters effectively. Case-Laws Income Tax Fri, 10 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12457