9911796707
TMI Blog2018 (9) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... tion says that the return of income was filed for Assessment Year 2014-2015. The assessment was completed under Section 143(3) of the Income Tax Act 1961 by the third respondent. An Appeal was preferred before the Commissioner of Income Tax (Appeals). A show cause notice was issued for launching the prosecution under Section 276(C)(1) of the Income Tax Act 1961 by the second respondent and, by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entual order of sanction was not served. 4. The petitioner in the memo of the writ petition has categorically stated that in relation to the Assessment Order and being dissatisfied therewith, an Appeal is filed before Commissioner of Income Tax (Appeals). That Appeal is still pending. 5. We inquired from the petitioner's advocate as to whether the petitioner sought any interim relief/stay du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of copy of this order. If that is filed and the Commissioner is seized of it, then, until the stay application is disposed of and the order on same is communicated to the petitioner, the prosecution launched pursuant to the order of sanction shall not proceed. 8. We clarify that we have not expressed any opinion on the merits of the rival contentions. 9. The writ petition is dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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