https://www.taxtmi.com/caselaws?id=440933 The Tribunal dismissed all appeals challenging penalty orders under section 271FA of the Income-tax Act, 1961, citing lack of jurisdiction for direct appeals to the Tribunal. Despite condoning a delay in filing, the Tribunal held that there is no provision for direct appeals against such penalty orders under section 253(1) of the Act. Following precedents from the Pune Tribunal and the Rajasthan High Court, the Tribunal concluded that such appeals cannot be lawfully pursued. The assessee was granted the liberty to seek alternative remedies in accordance with established legal principles. en-us Thu, 27 Jul 2023 00:00:00 +0530 Fri, 28 Jul 2023 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440933 The Tribunal dismissed all appeals challenging penalty orders under section 271FA of the Income-tax Act, 1961, citing lack of jurisdiction for direct appeals to the Tribunal. Despite condoning a delay in filing, the Tribunal held that there is no provision for direct appeals against such penalty orders under section 253(1) of the Act. Following precedents from the Pune Tribunal and the Rajasthan High Court, the Tribunal concluded that such appeals cannot be lawfully pursued. The assessee was granted the liberty to seek alternative remedies in accordance with established legal principles. Case-Laws Income Tax Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440933