Penalty imposed u/s 270A is appealable before CIT(A)

South Eastern Coalfields Limited Vs ACIT (ITAT Raipur) ITAT Raipur held penalty imposed u/s. 270A of the Income Tax Act clearly falls within the realm of orders appealable before the CIT(Appeals) u/s. 246A of the Income Tax Act. Facts- The assessee company which is involved in the activities relating to development of mines and extraction of coal from various mines had filed its return of income for A.Y.2018-19 on 06.10.2018, disclosing a total income of Rs. 4388.10 crore. Thereafter, the assessee company revised its return of income on 30.03.2019 disclosing an income of Rs.4657.57 crore. Case...