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2011 (10) TMI 761
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....nt : Shri S.K. Ambastha ORDER Per I.C. Sudhir, JM The appellant has questioned the validity of penalty u/s. 271FA of the Act levied by the Ld. Director of Income Tax (CIB), Pune on several grounds. 2. The Ld. A.R. cited the decision of Pune Bench of the Tribunal in similar appeal in the case of The Shahada Peoples Co-op. Bank, Nandurbar Vs. The Director of Income-tax (CIB), Pune, ITA N....
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....he Director of Income Tax (CIB), was to be filed before the Commissioner of Income Tax (Appeal) as per provisions of Section 246A(1)(q) of the Act. Considering this submission, the Bench accepted request of the appellant to withdraw the appeal with the liberty to file appeal before the appropriate authority in accordance with law, if so advised. Respectfully following the aforecited decision of th....