Petition challenging tax notice dismissed; petitioner must file stay petition. Tax authority to review objections in 4 weeks.

The court concluded that the writ petition challenging a show cause notice under the Income Tax Act for sanction under Section 279(1) was not maintainable as the petitioner had not filed a stay petition despite an appeal pending since 2015. The court directed the tax authority to consider the petitioner's objections within four weeks, disposing of the writ petition without awarding costs.

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Issues:
Challenge to show cause notice under Section 276C(2) of the Income Tax Act, 1961 for sanction under Section 279(1) - Maintainability of action before appellate authority - Filing of stay petition - Disposal of writ petition.

Analysis:
The petitioner challenged a show cause notice issued under Section 276C(2) of the Income Tax Act, 1961, seeking sanction under Section 279(1) for directing the Assessing Officer to file complaints for offenses under Sections 276C(1) and 277. The petitioner contended that the action was unwarranted as an appeal was pending before the Commissioner of Income Tax (Appeals) against the assessment order. The respondents argued that the petitioner did not file a stay petition despite the assessment order, justifying the issuance of the show cause notice.

The assessment order for the relevant year was passed in 2015, with an appeal pending since then. The petitioner had not filed a stay petition before the Appellate Authority or the Assessing Officer. The show cause notice was issued in 2018, and the petitioner responded with objections. The court noted that the petitioner had the option to file a stay petition before the Appellate Authority, especially since the appeal had been pending for a considerable time. The court emphasized that the first respondent should consider the objections raised by the petitioner and pass appropriate orders in accordance with the law.

Considering the available courses of action for the petitioner, the court concluded that the writ petition could not be entertained further. The court disposed of the writ petition, directing the first respondent to decide on the objections raised by the petitioner within four weeks. No costs were awarded, and the connected miscellaneous petition was closed.

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