https://www.taxtmi.com/caselaws?id=57495 The tribunal partially allowed the appeal, setting aside the CIT(A)'s order and directing the CIT(A) to entertain and decide the appeal on its merits. The tribunal held that the provisions of sec. 249(4) do not apply to penalties like the one imposed under sec. 271D, emphasizing the inherent right of appeal for an assessee against penalty orders. en-us Thu, 09 Mar 1995 00:00:00 +0530 Fri, 10 Dec 2010 14:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57495 The tribunal partially allowed the appeal, setting aside the CIT(A)'s order and directing the CIT(A) to entertain and decide the appeal on its merits. The tribunal held that the provisions of sec. 249(4) do not apply to penalties like the one imposed under sec. 271D, emphasizing the inherent right of appeal for an assessee against penalty orders. Case-Laws Income Tax Thu, 09 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57495