TMI Blog2006 (4) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... end of the month in which the order of the Appellate Tribunal is received by the Chief Commissioner. There cannot be any doubt on this aspect. Accordingly, this court is of the view that the proviso to section 275(1)(a) of the Act, does not nullify the availability to the third respondent of the period of limitation of six months from the end of the month when the order of the Income-tax Appellate Tribunal, Chennai, is received by the third respondent herein. Accordingly, this writ petition is disposed of. Consequently, the connected W.P.M.P. is also closed. - Judge(s) : K. MOHAN RAM. JUDGMENT K. MOHAN RAM J.- The prayer in the writ petition is for the issuance of a writ of declaration declaring that in the petitioner's case where an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in W.P.M.P. No. 39766 of 2005 in W.P. No. 37145 of 2005, this court has stayed the demand, made by the third respondent in the assessment order, in question. It is the further case of the petitioner that on March 3, 2006, the third respondent issued a notice of hearing of the penalty proceeding initiated under section 271(1)(c) of the Act, fixing the date of hearing as March 14, 2006. The petitioner appeared before the third respondent and filed a memo dated March 10, 2006, requesting the third respondent to keep the penalty proceedings in abeyance till the disposal of the appeal filed by the petitioner in I.T.A. No. 103 (MDS) 2005 before the Income-tax Appellate Tribunal, Madras Bench, under section 253 of the Act. It is the case of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived by the Chief Commissioner. Learned counsel for the petitioner took me through the provisions contained in section 275(1) of the Act and reiterated the abovesaid contentions. Mrs. Pushya Sitaraman, learned senior standing counsel for the Income-tax Department, fairly agreed with the interpretation sought to be placed by learned counsel for the petitioner and submitted that the relief sought for by the petitioner in this writ petition may be granted. Section 275(1)(a) of the Income-tax Act, 1961, reads as follows: "275.(1) No order imposing a penalty under this Chapter shall be passed- (a) in a case where the relevant assessment or other order is the subject-matter of an appeal to the Commissioner (Appeals) under section 246 or section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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