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Section 275(1)(a) requires penalty proceedings to remain in abeyance while an appeal against the relevant assessment order is pending before the Appellate Tribunal. A penalty order for under-reporting of income passed during that pendency is contrary to the statutory bar, regardless of whether the Assessing Officer had been informed of the appeal. The penalty order was quashed, with liberty to recommence penalty proceedings if the assessment appeal is decided against the assessee and the law permits.
Section 275(1)(a) requires penalty proceedings to remain in abeyance while an appeal against the relevant assessment order is pending before the Appellate Tribunal. A penalty order for under-reporting of income passed during that pendency is contrary to the statutory bar, regardless of whether the Assessing Officer had been informed of the appeal. The penalty order was quashed, with liberty to recommence penalty proceedings if the assessment appeal is decided against the assessee and the law permits.
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TaxTMI 
TaxTMI 
