https://www.taxtmi.com/caselaws?id=427551 An appeal against a penalty order under section 271FA was held to fall outside the Tribunal's appellate jurisdiction under section 253 because that provision does not expressly confer such a remedy. The Tribunal emphasised that its jurisdiction is statutory and cannot be expanded by implication, consent, or the existence of an alternative appellate route under section 246A(q). The appeal was therefore not maintainable before the Tribunal and was dismissed, leaving the assessee to pursue the remedy available before the appropriate forum. en-us Wed, 07 Sep 2022 00:00:00 +0530 Mon, 12 Sep 2022 08:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427551 An appeal against a penalty order under section 271FA was held to fall outside the Tribunal's appellate jurisdiction under section 253 because that provision does not expressly confer such a remedy. The Tribunal emphasised that its jurisdiction is statutory and cannot be expanded by implication, consent, or the existence of an alternative appellate route under section 246A(q). The appeal was therefore not maintainable before the Tribunal and was dismissed, leaving the assessee to pursue the remedy available before the appropriate forum. Case-Laws Income Tax Wed, 07 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427551