2014 (3) TMI 1038

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..... only after the assessment order had attained finality. So long as the Second Appeal is pending, in law, the assessment order has not attained finality. Therefore, the concerned authority is directed not to precipitate the penalty proceedings till the Second Appeal preferred by the petitioner is decided one way or the other. - Decided in favour of petitioner
RAJENDRA MENON & A. K. SHARMA JJ. F .....

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..... recipitate the penalty proceedings till the Second Appeal preferred by the petitioner is decided one way or the other. We also direct the Appellate Authority to decide the Second Appeal expeditiously and preferably within four weeks from today, on the assurance given by the petitioner through counsel that he will remain present in the office of the Appellate Authority on 2.4.2014, at 11.00 AM, on .....

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