separate penalty orders
of DIT(I&CI), Kolkata passed u/s. 271FA of the Income Tax Act, 1961 hereinafter
referred ... vide Nos. DIT(I&CI)/Kol/271FA/2010-
11/MDCCBL/2012-13 and DIT(I&CI)/Kol/271FA/2011-12/MDCCBL/2012
separate penalty orders of
DIT(I&CI), Kolkata passed u/s. 271FA of the Income Tax Act, 1961 (hereinafter referred ... vide Nos. DIT(I&CI)/Kol/271FA/2010-11/MDCCBL/2012-13 and
DIT(I&CI)/Kol/271FA/2011-12/MDCCBL/2012
order of Director of Income tax
(CIB) imposing penalt y u/s 271FA is not maintainable.
2. At the outset, in this case, Ld. Counsel ... raised in all the appeals is against the
penalty levied under section 271FA of the Act. The said
penalt y was levied
Director of Income
Tax (Intelligence & Criminal Investigation), Chandigarh, under section
271FA of the Income Tax Act, 1961, imposing penalty on the assessee,
amounting ... from the Income Tax Authority, the
penalty may be imposed u/s 271FA .
2.2 The Ld Director (I & Cl) has held in para
above appeals by
different assessees challenging the levy of penalty under
section 271FA of the Income Tax Act.
2
2. I have heard ld. Representatives ... above assessment years challenging the
levy of penalty under section 271FA of the Income Tax
Act.
8. According to the office report, the appeals
justified in levying penalty of
Rs.29,000/- under section 271FA of the Act.
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ITA No. 88/R an/2016
Asse ssmen ... therefore, there was delay of 290 days.
Hence, penalty u/s.271FA of Rs.29,000/- was levied.
4. Before me, it was contended
section
271C , section 271 CA, section 271D , section 271E , section
271F , section 271FA , section 271FAB , section 271FB , section
271G , section 271 GA, section
271BB ] section 271C ,
[ section 271CA ,] section 271D , section 271E , [ section 271F , [ section
271FA ,] [ section 271FAB ,] [ section 271FB ,] [ section 271G ]] [ section
271GA ,] [ section 271H ,] [ section
appeal filed by an assessee against the order passed
under section 271FA , the ITAT, Cochin Bench in the
case of Sub-Registrar Office, Meppayur
above assessment years challenging the
levy of penalty under section 271FA of the Income Tax
Act.
2. I have heard ld. Representatives of both
