https://www.taxtmi.com/caselaws?id=429232 A direct appeal against a penalty order under section 271FA of the Income-tax Act is not maintainable before the ITAT because such penalty falls within Chapter XXI, and section 246A(1)(q) provides that the first appeal against a Chapter XXI penalty order lies to the Commissioner of Income Tax (Appeals). The statutory appellate scheme therefore requires the assessee to approach the appellate commissioner first, rather than filing directly before the Tribunal. en-us Tue, 18 Oct 2022 00:00:00 +0530 Thu, 20 Oct 2022 09:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429232 A direct appeal against a penalty order under section 271FA of the Income-tax Act is not maintainable before the ITAT because such penalty falls within Chapter XXI, and section 246A(1)(q) provides that the first appeal against a Chapter XXI penalty order lies to the Commissioner of Income Tax (Appeals). The statutory appellate scheme therefore requires the assessee to approach the appellate commissioner first, rather than filing directly before the Tribunal. Case-Laws Income Tax Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429232