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TMI Blog2011 (2) TMI 1610X X X X Extracts X X X X X X X X Extracts X X X X ..... mt. Jai Shree Sharma. ORDER Per N. Barathvaja 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 adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing common Grounds of Appeal : 1. That the Director if Income Tax (CIB), Chandigarh is not justified by penalizing the appellant without considering the replies filed by appellant. 2. That the Director of Income Tax (CIB) Chandigarh has erred in penalizing u/s 271FA by Rs.1,21,400/-/Rs.84,900/-/Rs.11,900/-Rs.48,400/-for FY 2005-06, 2006-07, 2008-09 and 2007-08 for non-filing of AIR. 5. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also been mentioned in the above Circular that whether CIT(Appeals) and DIT(CIB) are equivalent in rank or not is an administrative issue and it has nothing to do with the fact that the CIT(Appeals) can hear an appeal filed against an order passed u/s 271FA of the Income Tax Act by Director of Income Tax(CIB). Further it is clarified in the said Circular that u/s 246A(1)(q) of Income Tax Act, CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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