SUB REGISTRAR (SAIDPUR),GHAZIPUR vs. DIRECTOR OF INCOME TAX (I &CI), LUCKNOW

In the result, appeal filed by the appellant in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

200/ against the assessee, for default in complying with the provisions of Section 285BA(1) of the 1961 Act. The said penalty order was challenged by assessee by filing first appeal before ld. CIT(A), who dismissed the appeal of the assessee on the grounds that the appeal against penalty order passed u/s 271FA for infringement of Section 285BA