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    <title>2018 (5) TMI 1487 - ITAT HYDERABAD</title>
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    <description>An appeal against a penalty order under section 271FA was held not maintainable before the ITAT because the Income-tax Act did not provide a direct appeal route to the Tribunal. The Tribunal noted that the assessee was advised to pursue the remedy indicated in the penalty notice before the Commissioner (Appeals) or, where appropriate, seek writ relief. As no statutory appeal lay to the Tribunal, it did not examine the merits of the penalty and dismissed the appeal in limine.</description>
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      <description>An appeal against a penalty order under section 271FA was held not maintainable before the ITAT because the Income-tax Act did not provide a direct appeal route to the Tribunal. The Tribunal noted that the assessee was advised to pursue the remedy indicated in the penalty notice before the Commissioner (Appeals) or, where appropriate, seek writ relief. As no statutory appeal lay to the Tribunal, it did not examine the merits of the penalty and dismissed the appeal in limine.</description>
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