https://www.taxtmi.com/caselaws?id=300288 The appellant challenged the penalty imposed under section 271FA of the Income Tax Act by the Director of Income Tax (CIB), Pune. The Tribunal held that the appeal should have been filed before the Commissioner of Income Tax (Appeal) as per Section 246A(1)(q) of the Act. Following a previous decision, the appellant was permitted to withdraw the appeal with the option to file before the appropriate authority. Consequently, the appeal was deemed dismissed by the Tribunal as non-maintainable. The order was issued on October 21, 2011. en-us Fri, 21 Oct 2011 00:00:00 +0530 Fri, 21 Jan 2022 11:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300288 The appellant challenged the penalty imposed under section 271FA of the Income Tax Act by the Director of Income Tax (CIB), Pune. The Tribunal held that the appeal should have been filed before the Commissioner of Income Tax (Appeal) as per Section 246A(1)(q) of the Act. Following a previous decision, the appellant was permitted to withdraw the appeal with the option to file before the appropriate authority. Consequently, the appeal was deemed dismissed by the Tribunal as non-maintainable. The order was issued on October 21, 2011. Case-Laws Income Tax Fri, 21 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300288