https://www.taxtmi.com/caselaws?id=755606 ITAT Raipur held that penalties imposed under Section 270A are appealable before CIT(Appeals) under Section 246A. The CIT(Appeals) erroneously dismissed the assessee's appeal, believing penalty orders under Section 270A were not appealable before him and incorrectly referenced obsolete Section 246(1) provisions. ITAT set aside the CIT(Appeals) order and remanded the matter for fresh disposal, directing that the assessee be given reasonable opportunity to be heard in the restored proceedings. en-us Thu, 30 Nov 2023 00:00:00 +0530 Mon, 15 Jul 2024 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755606 ITAT Raipur held that penalties imposed under Section 270A are appealable before CIT(Appeals) under Section 246A. The CIT(Appeals) erroneously dismissed the assessee's appeal, believing penalty orders under Section 270A were not appealable before him and incorrectly referenced obsolete Section 246(1) provisions. ITAT set aside the CIT(Appeals) order and remanded the matter for fresh disposal, directing that the assessee be given reasonable opportunity to be heard in the restored proceedings. Case-Laws Income Tax Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755606