https://www.taxtmi.com/caselaws?id=303230 Penalty imposed under section 271FA for default in complying with section 285BA(1) falls within Chapter XXI of the Income-tax Act, so the first appeal lies to the Commissioner (Appeals) under section 246A(1)(q), which operates as the residuary appellate provision for penalty orders under that Chapter. The view that such an appeal was not maintainable was erroneous. The dismissal of the appeal as infructuous was set aside, and the matter was remanded for fresh adjudication by the Commissioner (Appeals) after affording due opportunity of hearing. en-us Thu, 24 Mar 2022 00:00:00 +0530 Sat, 09 Jul 2022 08:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303230 Penalty imposed under section 271FA for default in complying with section 285BA(1) falls within Chapter XXI of the Income-tax Act, so the first appeal lies to the Commissioner (Appeals) under section 246A(1)(q), which operates as the residuary appellate provision for penalty orders under that Chapter. The view that such an appeal was not maintainable was erroneous. The dismissal of the appeal as infructuous was set aside, and the matter was remanded for fresh adjudication by the Commissioner (Appeals) after affording due opportunity of hearing. Case-Laws Income Tax Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303230