2016 (11) TMI 1077

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..... - Held that: - the fact remains that at the stage, when only a show-cause notice is issued for imposing penalty, the appeal itself may not be maintainable but without going into this aspect of the matter and keeping in view the orders passed in various cases, identical in nature, interest of justice would be met if further proceedings into the show-cause notice Annexure P-7 is directed to be kept .....

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..... A. T. Act pertaining to the year 2012-13, this writ petition has been filed and the only ground canvassed is that against the tax liability imposed, an appeal is already pending before the appellate authority and the appellate authority has stayed recovery of the tax amount as assessed, at this stage, initiation of the penalty proceedings is not permissible. In support thereof, the judgments of t .....

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..... if further proceedings into the show-cause notice Annexure P-7 is directed to be kept in abeyance and liberty is granted to the department to proceed in accordance to law after the appellate proceedings come to an end, the department shall have liberty to initiate penalty proceedings, for the present, directing the respondents that the notice Annexure P-7 shall be kept in abeyance till decision o .....

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