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2019 (11) TMI 276 - MADRAS HIGH COURTOffences committed by the petitioner u/s 276C(1) and u/s 277 - Issuance of show cause notice - it is contended that, when a statutory appeal is filed and pending before the CIT(A) as against the order of assessment, the 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 10.06.2015 and the same is kept pending all along. The present impugned show cause notice was issued to the petitioner on 19.11.2018. Admittedly, the petitioner has filed their objection, raising all the contentions. Therefore, 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 10.06.2015 and the same is kept pending all along. When all these courses of action are available to the petitioner, 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.
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