New Delhi, March 9 -- The Income Tax Appellate Tribunal (ITAT) on Friday dismissed the Congress's appeal against action by tax authorities over alleged discrepancies in tax returns that the party says has crippled its functioning just weeks ahead of general elections.

Party leaders said that the tribunal dismissed the appeal of the Congress against the imposition of penalties by the Income Tax department. Congress treasurer Ajay Maken said the party was exploring all legal options and would move the high court "very soon". He accused the BJP government of "deliberately choosing the timing of this to coincide with national elections".

The party had also appealed to ITAT to stall the lien amount of Rs.115 crore for 10 days as it would appea...