https://www.taxtmi.com/caselaws?id=431954 A penalty order under section 270A of the Income-tax Act, 1961 is appealable first to the Commissioner (Appeals) under section 246A(1)(q), because it is an order imposing penalty under Chapter XXI. Section 253(1)(a) does not authorise a direct appeal to the Tribunal against a penalty order passed by the Assessing Officer; that provision operates in the context of orders of the Commissioner (Appeals) and does not override the statutory appeal route. The direct appeal to the Tribunal was therefore contrary to the scheme of the Act and not maintainable. en-us Tue, 17 May 2022 00:00:00 +0530 Tue, 18 Apr 2023 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431954 A penalty order under section 270A of the Income-tax Act, 1961 is appealable first to the Commissioner (Appeals) under section 246A(1)(q), because it is an order imposing penalty under Chapter XXI. Section 253(1)(a) does not authorise a direct appeal to the Tribunal against a penalty order passed by the Assessing Officer; that provision operates in the context of orders of the Commissioner (Appeals) and does not override the statutory appeal route. The direct appeal to the Tribunal was therefore contrary to the scheme of the Act and not maintainable. Case-Laws Income Tax Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431954