https://www.taxtmi.com/caselaws?id=271336 The Court directed that there should be no coercive recovery of the penalty demand pending the petitioner's appeal against the penalty order. The Court expressed doubts on the imposition of penalty under section 271(1)(c) of the Income Tax Act, considering the nature of the petitioner's activities and eligibility for tax exemption. It emphasized the need for a comprehensive assessment before enforcing penalties and disposed of the petition without hindering the department's defense of the penalty order. en-us Tue, 08 Dec 2015 00:00:00 +0530 Tue, 02 Feb 2016 10:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271336 The Court directed that there should be no coercive recovery of the penalty demand pending the petitioner's appeal against the penalty order. The Court expressed doubts on the imposition of penalty under section 271(1)(c) of the Income Tax Act, considering the nature of the petitioner's activities and eligibility for tax exemption. It emphasized the need for a comprehensive assessment before enforcing penalties and disposed of the petition without hindering the department's defense of the penalty order. Case-Laws Income Tax Tue, 08 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271336