Appeal against order of penalty u/s 272 a(2)
This query is : Resolved
07 October 2014
Joint Commissioner (Intelligence) imposed penalty u/s 272 A(2) on a Co-operative Bank for the failure to furnish information of depositors called for by the ITO (intelligence) u/s 133(6). The demand notice issued by the JC states that the appeal on his order is to be filed before ITAT within 60 days as per provisions of Part B of Chapter XX of the Act. Is this instruction correct? Does not the first appeal against an order u/s 272 A(2) lie with the Commissioner (Appeals)?
08 October 2014
you dont have to worry about the instructions. 272A is covered under section 246. So you can file appeal with CIT(A)
08 October 2014
Thank you. Then what could be the reason for such an instruction? By mistake or ignorance of law?
100s of Co-operative Banks in Kochi are receiving demand notices with such wrong instruction.
100s of Co-operative Banks in Kochi are receiving demand notices with such wrong instruction.
08 October 2014
appears to be a mistake. it seems JC is referring to section 253(3) whereas the correct section should have been 246.
however, before arriving at a conclusion, just check the whole set of proceedings for your client.
however, before arriving at a conclusion, just check the whole set of proceedings for your client.
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