9911796707
TMI Blog2022 (4) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in issuance of assessment order on 31.03.2021. Aggrieved by that, an appeal has been preferred by the petitioner before the Appellate Authority and there is no stay order placed before this Court by the petitioner. An order dated 05.01.2022 by an officer in the office of the Joint Commissioner of Income-Tax Central Circle ADDL/JCID Central, Jaipur has been placed and relied upon to submit that tax liability to some extent has been kept in abeyance. However, keeping in view the submissions of learned counsel for the respondent regarding mandate of Section 47 of the Act of 2015 with regard to bar of limitation for completion of penalty proceedings, if no order is passed after expiry of a period of one year from the end of the financi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Tax Act 2015 (hereafter referred to as the Act of 2015 ). Later on the liability towards deposit of tax has been relaxed vide order dated 05.01.2022 passed by Commissioner of Income Tax Central Circle ADDL/JCID Central, Jaipur by drawing a proceedings under Section 30 of the Act of 2015, whereby, major part of the tax liability was kept in abeyance as per Para 7.3 of that order. Therefore, it is contended that the authority, who had initiated penalty proceedings under Section 41 of the Act of 2015 ought to have stayed further proceedings awaiting the order that may be passed in appeal. In support of his submission, learned counsel for the petitioner has placed reliance upon the judgment of the Hon ble Supreme Court in case of Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the parties and perused the records. On prima facia consideration, we find that the petitioner has suffered a tax liability after adjudication by the Assessing Officer culminating in issuance of assessment order on 31.03.2021. Aggrieved by that, an appeal has been preferred by the petitioner before the Appellate Authority and there is no stay order placed before this Court by the petitioner. An order dated 05.01.2022 by an officer in the office of the Joint Commissioner of Income-Tax Central Circle ADDL/JCID Central, Jaipur has been placed and relied upon to submit that tax liability to some extent has been kept in abeyance. However, keeping in view the submissions of learned counsel for the respondent regarding mandate of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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