2004 (7) TMI 65

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..... tioner has submitted that during the pendency of the statutory appeal, filing of complaint case is not justified. – Held that soon after the passing of the assessment order the prosecution should not be launched if the matter is pending in appeal. Further action may be taken only if the appeal is dismissed in whole or in part. If the appeal is allowed and the findings of the Assessing Officer are .....

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..... ad preferred an appeal against the order of assessment which is pending before the statutory appellate authority. Learned counsel for the petitioner has submitted that in view of the direction of this court in certain matters during the pendency of the statutory appeal filing of complaint case is not justified. In such matters this court has consistently taken the view that soon after the passin .....

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