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    <title>2011 (6) TMI 1021 - ITAT CHENNAI</title>
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    <description>The appeals filed directly before the Tribunal against penalty orders under section 271FA of the Income Tax Act were dismissed as not maintainable due to the lack of provision for such appeals under section 253. The assessees were advised to file appeals before the Commissioner of Income-tax (Appeals) in accordance with the applicable provisions. The Tribunal, following precedent, upheld the dismissal of the appeals.</description>
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      <description>The appeals filed directly before the Tribunal against penalty orders under section 271FA of the Income Tax Act were dismissed as not maintainable due to the lack of provision for such appeals under section 253. The assessees were advised to file appeals before the Commissioner of Income-tax (Appeals) in accordance with the applicable provisions. The Tribunal, following precedent, upheld the dismissal of the appeals.</description>
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