2019 (4) TMI 612

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ndent : Mr.AR V.Sreenivasan, JCIT ORDER PER S.JAYARAMAN, AM: Mrs. M.Malarvizhi, the assessee, filed this stay petition seeking stay for recovery of demand. It is pleaded that assessee sold her two immovable properties but believed that there will not be any capital gain and accordingly she did not file her return. On receipt of notice u/s.148, she filed her return. The A.O completed the assessm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e heard rival submissions. Considering the facts and circumstances of the case, that the demand arose out of penalty order and the impugned appeal is posted for hearing on 06.06.2019, we grant stay of recovery of demand till the disposal of the appeal. However, the assessee shall actively pursue the appeal for the early disposal. Issue of notice is dispensed with. 3. The stay petition is allowed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X