2022 (2) TMI 1371

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..... p;  and  K. Krishna   for the petitioner. Dr. Thushara James , Senior Government Pleader, for the respondents. JUDGMENT The petitioner is an assessee running a metal crusher unit. For the assessment year 2015-16, penalty proceedings were initiated against him. The imposition of penalty was challenged before this court in W. P. (C) No. 28713/2017 and an interim stay was grant .....

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..... as exhibit P7 was also considered by the assessing officer including the pendency of this writ petition and that, sufficient reasons have been stated as to why despite the pendency of the writ petition and the stay granted in the said writ petition, the assessment proceedings could have continued. 3. I have considered the rival contentions. On a perusal of the assessment order it is evident that .....

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..... s initiated under section 25AA of the Act. 4. In such a view of the matter, I am of the opinion that, there was no irregularity or absence of jurisdiction for the assessing officer to proceed to assess the petitioner. In such a view of the matter, I find no jurisdictional error in issuing the impugned order warranting an interference under article 226 of the Constitution of India. Since the petit .....

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