2006 (2) TMI 637

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... present writ petition the petitioner has sought a writ, order or direction in the nature of certiorari to quash the order dated 13-1-2006 passed by Commissioner of Income-tax (Appeals) - II, Kanpur for the assessment year 2002-03 and also to quash the penalty proceedings dated 13-1-2006 passed by the same authority, a copy of which has been filed as Annexure-4 to the petition. 2. Heard Shri S.D. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner, Income-tax (Appeals) and no penalty proceeding was issued by the Assessing Officer while framing the assessment. Looking to the facts and circumstances of the case we direct that, in the mean time, till the disposal of the appeal before the Tribunal, penalty proceedings may be finalized but the penalty order may not be served on the petitioner. 4. With the aforesaid direction writ p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X