order of the DIT (I&CI), Hyderabad, passed u/s
271FA of the Act, dated 11.4.2017.
2. It is seen that these appeals ... does not specify
the order of penalty u/s. 271FA as an appealable order before the
ITAT, the assessee was asked to show cause
assessee against the penalty of
Rs. 55,700/- levied u/s. 271FA of the Income Tax Act [Act] by the
DIT(I&CI), Hyderabad ... does not specify
the order of penalty u/s. 271FA as an appealable order before the
ITAT, the assessee was asked to show cause
Income Tax (Appeals) - 1, Guntur
dated 26.07.2018 involving proceedings under section 271FA
r.w.s. 274 of Income Tax Act, 1961 (in short ... Income Tax(Appeals) could have
dropped the levy of penalty u/s 271FA for Rs. 1,28,700/-."
2. The brief facts
directed against the order dated
10/03/2017 passed u/s 271FA of the Income-tax Act, 1961 (in short ... notice, the DIT
(Intelligence & Criminal Investigation) issued a notice u/s 271FA on
31/10/206 to the assessee to show cause
dated 20/11/2018 passed
U/s. 271FA ... erred in
confirming the levy of penalty U/s. 271FA of the Act without
appreciating the genuine reasons for such default.
3. Brief facts
Hyderabad holding that the appeals against the
penalty order u/s 271FA are not maintainable as no appeal
lies against such order u/s 246A ... Central
Bank Ltd., Karimnagar
3. We find that the penalty u/s 271FA of the Act is a
penalty imposed under Chapter
The Citizen Co-Op. Society Ltd., ... vs Assessee on 19 October, 1997
IN THE INCOME
271BB ,] section 271C , [ section 271CA ,] section 271D , section
271E , [ section 271F , [ section 271FA ,] [ section 271FB ,]
[ section 271G ,]] [ section 271H ,] clause (c) or clause
appeal filed by an assessee against the order passed
under section 271FA , the ITAT, Cochin Bench in the case
of Sub-Registrar Office, Meppayur
appeal filed by an assessee against the order passed
under section 271FA , the ITAT, Cochin Bench in the
case of Sub-Registrar Office, Meppayur