Held that order imposing penalty under section 270A was passed by Assessing Officer, same would be appealable before Commissioner (Appeals) and not before Tribunal. (AY. 2017-18)
Desmond Savio Theodore Fernandes v. ITO (2022) 195 ITD 352 / 217 TTJ 84 (UO) (Mum.)(Trib.)
S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Penalty under section 270A-Appealable before CIT(A) and Not before Appellate Tribunal.[S.246A(1)(q), 253 (1)(a),275]