2013 (11) TMI 530

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..... refund due to the petitioner and admittedly appeals filed by the assessee and the revenue are pending adjudication, no reason, to grant any relief to the petitioner, except to the extent of directing the Income Tax Appellate Tribunal, Amritsar to decide the appeals filed by the assessee and the revenue within one month of receipt of a certified copy of this order. - CWP No. 14664 of 2011 - - - .....

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..... ssessee and the revenue are pending adjudication before the Income Tax Appellate Tribunal, the revenue should have awaited outcome of these appeals instead of adjusting refund due to the petitioner against penalty. It is further submitted that as the appeals are likely to be heard in the near future, the respondents should be restrained from taking any coercive steps in the matter. Counsel for t .....

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..... r, except to the extent of directing the Income Tax Appellate Tribunal, Amritsar to decide the appeals filed by the assessee and the revenue within one month of receipt of a certified copy of this order. While adjudicating the appeals, if the petitioner succeeds in the quantum of appeals, the Tribunal shall pass appropriate consequential orders with respect to the adjustment of refund made by the .....

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