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TMI Blog2019 (11) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned action is totally unwarranted. - Non filing of stay application - HELD THAT:- it is for the first respondent to consider the said objection dated 14.02.2019 and pass appropriate orders on merits and in accordance with law. It is also open to the petitioner to file appropriate stay petition before the Appellate Authority, more particularly, when the appeal was filed as early as on 10.06. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner dated 14.02.2019. - W.P.No.7002 of 2019 And W.M.P.No.7726 of 2019 - - - Dated:- 18-10-2019 - Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.B.Ramana Kumar For the Respondents : Mrs.Hema Muralikrishna Senior Standing Counsel ORDER This writ petition is filed challenging the show cause notice is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd pending before the Commissioner of Income Tax (Appeals) as against the order of assessment, the impugned action is totally unwarranted. In other words, it is the contention of the petitioner that even before the liability of the petitioner is decided by the Appellate Authority, the impugned action even by way of issuing show cause notice cannot be maintained. 4. On the other ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessment Year 2012- 13, the assessment order dated 31.03.2015 was passed by the third respondent, wherein and whereby, the Assessing Officer made a computation of Income and raised the demand of ₹ 1,49,15,920/- also by indicating that proceedings for penalty will be initiated separately. It is further seen that as against the said order of assessment, the petitioner preferred an appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same is kept pending all along. When all these courses of action are available to the petitioner, I do not think that the present writ petition can be still entertained, as it is for the first respondent to pass orders on the objection raised by the petitioner dated 14.02.2019. 6. Accordingly, this writ petition is disposed of, by directing the first respondent to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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