TMI Blog2021 (11) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... been assessed. Once the said assessment is completed, there is no prohibition in initiating proceedings for penalty under Section 274 read with Section 270A of the Act. Merely because an appeal against the said assessment order is pending consideration, the same is not a reason to defer initiation of proceedings for penalty under Section 270A of the Act. If the contention of the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Hence, the writ petition does not merit consideration and is dismissed leaving open the liberty of the petitioner to pursue the statutory remedies available. - WP(C) NO. 21456 OF 2021 - - - Dated:- 7-10-2021 - THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS PETITIONER: ANIL D. NAIR, TELMA RAJU, SANGEETH JOSEPH JACOB, CHRISTINA ANNA PAUL AND ARAVIND SREEKUMAR RESPONDENT: SRI. JOSE JO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty on an assessment which has not yet attained finality, is without authority. 3. I have heard the arguments of Adv.Anil D.Nair, the learned counsel for the petitioner as well as Adv.Jose Joseph, the learned Standing Counsel for the Income Tax Department. 4. On a consideration of the submissions made across the bar, it is understood that the order of assessment was passed on 26.03.2021 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence can be made by this Court under Article 226 has been restated even recently in the decision in Assistant Commissioner of State Tax v. Commercial Steel Ltd. [2021 (52) G.S.T.L.385]. The case of the petitioner does not come within those parameters. 6. If the petitioner is aggrieved by the order of penalty imposed, statutory remedies are available. The reasons put forth by the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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