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TMI Blog2014 (4) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... Ravindran, Deputy Government Advocate, for the respondents. ORDER Heard on IA No. 1425 of 2014, an application filed by the petitioner for placing subsequent events on record. Along with the aforesaid application, the petitioner has filed an order dated January 6, 2012 passed by the Madhya Pradesh Commercial Tax Appellate Board (for short, "the Board"), Bhopal in Appeal No. 629/CTAB/ 08 (Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty could be levied only after the assessment order has attained finality and so long as the second appeal is pending, the assessment order has not attained finality. The learned counsel for the petitioner submits that the petitioner's case is on better footings, as the second appeal, which was filed by the petitioner against the assessment order, has now been decided in favour of the petitioner-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that this petition deserves to be allowed, as we find that the penalty was levied during the pendency of the second appeal against the assessment order and moreover now the said second appeal has been allowed and the matter has been remitted to the assessing officer to pass fresh order. Accordingly, we quash the impugned order dated November 22, 2008 (annexure P/11) as also the origi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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