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TMI Blog2023 (11) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Mr.R.S.Balaji Senior Standing Counsel ORDER Mr.R.S.Balaji, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned assessment order dated 16.12.2019. Aggrieved by the same, the petitioner has also filed a Statutory Appeal before the CIT Appeals on 02.01.2020. Pending disposal of the petitioner's Appeal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87]. Para 3 of the order reads as under: "3. When a remedy is available to an assessee under the Statute, he must first resort to it and when actually he has resorted to it and the appeal is pending, this Court would be reluctant to interfere with an order of assessment but there may be cases where this rule may not outweigh other considerations which may compel interference by this Court. We a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mum penalty of Rs. 10,000/- and therefore issuance of the aforesaid notice would not justify a challenge to the impugned Assessment order dated 16.12.2019, merely because the appeal has not been disposed of. 8. It is further submitted that there are several appeals that are pending before the Appellate Commissioner. Therefore, the petitioner cannot ask for interference with the Assessment order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not find any merits in the present writ petition. Therefore, the writ petition is dismissed with liberty to the petitioner to file appropriate Application for stay of all recovery proceedings pursuant to the impugned Assessment order dated 16.12.2019 against which the petitioner is in Appeal before the CIT Appeals. If such application is filed, the Authority concerned shall dispose the same in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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