https://www.taxtmi.com/caselaws?id=407677 The High Court declined to entertain a writ application challenging a penalty order under Section 271(1)(c) of the Income Tax Act, 1961 for A.Y. 2016-17 directly, without availing the statutory appeal process under Section 264A. The Court directed the petitioner to pursue the appeal before the competent authority as per the provisions of the Income Tax Act, emphasizing a decision on merits without technical issues of limitation. The Court's decision not to interfere with the penalty order did not indicate any opinion on the case's merits or issues of natural justice raised by the petitioner. en-us Wed, 03 Mar 2021 00:00:00 +0530 Tue, 09 Aug 2022 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407677 The High Court declined to entertain a writ application challenging a penalty order under Section 271(1)(c) of the Income Tax Act, 1961 for A.Y. 2016-17 directly, without availing the statutory appeal process under Section 264A. The Court directed the petitioner to pursue the appeal before the competent authority as per the provisions of the Income Tax Act, emphasizing a decision on merits without technical issues of limitation. The Court's decision not to interfere with the penalty order did not indicate any opinion on the case's merits or issues of natural justice raised by the petitioner. Case-Laws Income Tax Wed, 03 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407677