2016 (10) TMI 329

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..... return, no coercive measures for enforcement of demand arising from the impugned order shall be taken against the Appellant during the pendency of the appeal - application disposed off. - ST. APPL. 7/2016 - - - Dated:- 24-5-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr. Raj K. Batra and Mr. Sumit Batra, Advocates For the Respondent : Mr. Anuj Aggarwal, ASC with M .....

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..... framed for consideration: (i). Whether an Audit Officer acting under section 58 of the Act has power, authority and jurisdiction to complete the audit for the period 1.4.2005 to 30.11.2005, when notice was issued for the period 01.08.2005 to 31.08.2005? (ii) Whether issuance of notice of assessment of tax and interest as well as notice of penalty by the same officer who conducted the audit .....

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