2006 (2) TMI 637

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..... 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. Singh, learned counsel for the petitioner and .....

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..... nalty 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 petition is disposed of finally. 5. No o .....

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