https://www.taxtmi.com/caselaws?id=303232 An appeal against penalty under Section 271FA is not maintainable directly before the Tribunal where the statutory first appellate remedy before the Commissioner of Income-tax (Appeals) remains available. Relying on CBDT clarification, the Tribunal treated such penalty orders as falling within the appellate jurisdiction under Section 246A(1)(q), so the assessee had to exhaust that remedy before approaching the Tribunal. The direct appeals were therefore dismissed for want of maintainability. en-us Tue, 22 Feb 2011 00:00:00 +0530 Sat, 09 Jul 2022 09:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303232 An appeal against penalty under Section 271FA is not maintainable directly before the Tribunal where the statutory first appellate remedy before the Commissioner of Income-tax (Appeals) remains available. Relying on CBDT clarification, the Tribunal treated such penalty orders as falling within the appellate jurisdiction under Section 246A(1)(q), so the assessee had to exhaust that remedy before approaching the Tribunal. The direct appeals were therefore dismissed for want of maintainability. Case-Laws Income Tax Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303232