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    <title>2016 (11) TMI 1077 - MADHYA PRADESH HIGH COURT</title>
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    <description>Where the underlying tax assessment is under appeal and recovery has been stayed, penalty proceedings founded on that liability may be kept in abeyance until the appellate process concludes. The High Court noted that, in the interest of justice and consistent with earlier similar decisions, further action pursuant to the penalty notice should not continue during pendency of the appeal. The department&#039;s right to proceed was preserved, with liberty to initiate penalty proceedings in accordance with law after disposal of the appeal.</description>
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      <description>Where the underlying tax assessment is under appeal and recovery has been stayed, penalty proceedings founded on that liability may be kept in abeyance until the appellate process concludes. The High Court noted that, in the interest of justice and consistent with earlier similar decisions, further action pursuant to the penalty notice should not continue during pendency of the appeal. The department&#039;s right to proceed was preserved, with liberty to initiate penalty proceedings in accordance with law after disposal of the appeal.</description>
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      <pubDate>Wed, 16 Nov 2016 00:00:00 +0530</pubDate>
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