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2018 (12) TMI 539 - KERALA HIGH COURTValidity of assessment order - petitioner again challenged the Ext.P4 order in the second appeal, before the Appellate Tribunal, the second respondent. The petitioner, in the appeals, filed stay petitions, too - Held that:- The petitioner has exercised on time his statutory remedy of filing second appeals. True, before the Tribunal, stay petitions are pending. Procedural fairness demands that the authorities wait, before taking further steps, until the appellate authority decides on the stay petitions - petition disposed off directing the respondent authority to defer coercive steps until the second respondent considers the stay petitions.
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