2011 (2) TMI 1610

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....ain. For the Respondent : Smt. Jai Shree Sharma. ORDER Per N. Barathvaja Sankar, VP These are four appeals filed by the Sub Registrar, Tehsil Office, Khamano, Fatehgarh Sahib, consisting of identical Grounds of Appeal and hence the same are clubbed together, heard together and are being disposed of by this common and consolidated order for the sake of brevity and convenience. 2. The....

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....; 266 days Rs.2,66,600/- 4. Aggrieved the appellant is on appeal before us with the following common Grounds of Appeal : 1. That the Director if Income Tax (CIB), Chandigarh is not justified by penalizing the appellant without considering the replies filed by appellant. 2. That the Director of Income Tax (CIB) Chandigarh has erred in penalizing u/s 271FA by Rs.1,21,400/-....

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....appeal order against penalty order passed by the DIT (CIB), who is equivalent to the rank of CIT(Appeals). It has also been mentioned in the above Circular that whether CIT(Appeals) and DIT(CIB) are equivalent in rank or not is an administrative issue and it has nothing to do with the fact that the CIT(Appeals) can hear an appeal filed against an order passed u/s 271FA of the Income Tax Act by Dir....