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2017 (4) TMI 1442

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..... is true that during pendency of the proceedings, Ext. P4 notice has been issued by the assessing authority under Section 27 (1) of the KVAT Act, which according to the appellant is not correct or sustainable, as the order imposing penalty under Section 47 (6) has not become final, the second appeal being pending. Still, the writ petition came to be dismissed in-limine, which is under challenge. .....

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..... rference declined by the learned single Judge in the writ petition filed by the appellant to cause stay of assessment proceedings till finalization of the second appeal preferred by the appellant before the second appellate authority in respect of the proceedings under Section 47 (6) of the Original authority is under challenge in this writ appeal. 2. Heard the learned counsel for th .....

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..... rue that during pendency of the proceedings, Ext. P4 notice has been issued by the assessing authority under Section 27 (1) of the KVAT Act, which according to the appellant is not correct or sustainable, as the order imposing penalty under Section 47 (6) has not become final, the second appeal being pending. Still, the writ petition came to be dismissed in-limine, which is under challenge. .....

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..... sessment proceedings have to be kept pending. In the said circumstances, interference is declined and the Writ Appeal is dismissed, without prejudice to the rights and liberties of the appellant to proceed with further steps so as to establish the facts and figures in the petition stated as preferred in connection with the assessment proceedings. The assessment proceedings shall be finalized only .....

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