2013 (2) TMI 203

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....i-tioner has beseeched to quash and set aside the order dated August 10, 2010, whereby the Director of Income-tax (CIB), Rajasthan, Jaipur, imposed a penalty of Rs. 20,200 on the petitioner. 2. Having heard the learned counsel for the petitioner and carefully perused the impugned order, it is noticed that the respondent issued a notice to the petitioner under section 271FA on February 23, 2010,....

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....gality or perversity in the impugned order. The said order is found to be just and in accordance with the provisions of section 271FA of Income-tax Act. No fundamental right or personal right of the petitioner is found to have been infringed. Otherwise too, the petitioner has got efficacious alternative legal remedy to challenge the said order, but the same is not found to have been filed by him. ....