2011 (2) TMI 1610

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arathvaja 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 only issue brought before us for adjudication is whether the Director .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1.9.2008 to 28.12.2009 484 Rs.48,400/- 2008-09 1.9.2009 to 28.12.2009 119 Rs.11,900/- Total 266 days Rs.2,66,600/- 4. Aggrieved the appellant is on appeal before us with the following common Grou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of page No. 5 6 of the said Notification. We find that in the above Notification, the CBDT has clarified that u/s 246A(1)(q), of the income-tax Act, the CIT(Appeals) has powers to dispose of any penalty levied u/s 271FA and that there is no legal bar on CIT(Appeals) passing an appeal order against penalty order passed by the DIT (CIB), who is equivalent to the rank of CIT(Appeals). It has also b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X