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TMI Blog2014 (1) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax (Intelligence), the ld. counsel clarified that at column 7 of the demand notice issued by the Director of Income-tax (Intelligence) it was mentioned that an appeal may be filed under Part B of Chapter XX of the Income-tax Act to the Income-tax Appellate Tribunal, Cochin Bench within 60 days of the receipt of that order in Form No.36. In view of this direction of the Director of Income-tax (Intelligence), the appeal was filed. The ld. counsel further clarified that u/s 253 of the Income-tax Act, no appeal is provided before this Tribunal against the order levying penalty u/s 271FA of the Act. 3. Shri M Anil Kumar, the ld. DR also heard. The ld. DR submitted that section 271FA was introduced in the statute book for the first time by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the following orders may appeal to the Appellate Tribunal against such order - (a) an order passed by a Deputy Commissioner (Appeals) before the 1st day of October, 1998 or, as the case may be, a Commissioner (Appeals) under section 154, section 250, section 271, section 271A or section 272A; or (b) an order passed by an Assessing Officer under clause (c) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st Day of January, 1997; or (ba) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor of Income-tax (Intelligence) mentioned in the demand notice that an appeal can be filed before this Tribunal under Part B of Chapter XX of the Income-tax Act. It is well settled principles of law that consent of a litigant party will not confer any jurisdiction on a judicial or quasi judicial authority unless and until it is otherwise conferred by the legislature. Therefore, the consent/direction of the Director of Income-tax (Intelligence) will not confer any jurisdiction on this Tribunal unless it is provided for in the Income-tax Act by the Parliament. Hence, this Tribunal could not entertain the appeal filed by the Sub Registrar, Meppayur-Kozhikode. 6. Coming to the contention of the ld. DR that appeal is provided u/s 246A(q) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 271A to 271G are not sub sections under section 271 and they are independent sections by themselves. This is obvious from section 253(1)(a) and 253(1)(c) itself. The legislature has mentioned sections 271 and 271A separately in section 253(1)(a) and 253 (1)(c) of the Act. Therefore, the legislature treated sections 271 and 271A as separate and independent sections. In other words, sections 271A to 271G are independent and separate sections and it is not part/branch of sections 271 of the Act. Therefore, argument, if any, that section 271FA is part of section 271 is not correct. This Tribunal is of the considered opinion that section 271FA is separate and independent of section 271 and therefore, the reference of section 271 in section 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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