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2019 (10) TMI 607 - KERALA HIGH COURTPenalty u/s 271D and 271E - HELD THAT:- This Court in these proceedings under Article 226 of the Constitution of India, take note of the submissions of the learned counsel for the petitioners, that the appeals preferred by them against the penalty orders have since been heard by the appellate authority, and orders are not passed in the appeals only because of the pendency of these writ petitions. Also note that when these writ petitions were admitted by this Court, this Court had by an interim order passed in March 2019, stayed the recovery of the penalty amounts from the petitioners during the pendency of the writ petitions. The writ petitions have been pending before this Court for over six months and a stay has also been operating in favour of the petitioners, in the meanwhile. Taking note of the fact that the statutory appeals can now be disposed by the First Appellate Authority, dispose these writ petitions by directing the CIT (Appeals) before whom the appeals preferred by the petitioners, against the orders of penalty passed against them under the Income Tax Act, are pending, to consider and pass orders on the same, expeditiously after hearing the petitioners, at any rate, within three months from the date of receipt of a copy of this judgment.
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