https://www.taxtmi.com/caselaws?id=373980 Penalty proceedings under Section 271C were permitted to continue, but the Assessing Officer was restrained from passing the final penalty order while the assessee's appeals on the underlying tax-deduction dispute remained pending before the Tribunal. The restraint was maintained to avoid multiplicity of proceedings and because the quantum controversy was still sub judice; the assessee was also complying with the recovery conditions imposed in assessment proceedings. The final penalty order was therefore deferred until the Tribunal decided the appeals for the relevant assessment years. en-us Thu, 17 Jan 2019 00:00:00 +0530 Wed, 23 Jan 2019 07:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373980 Penalty proceedings under Section 271C were permitted to continue, but the Assessing Officer was restrained from passing the final penalty order while the assessee's appeals on the underlying tax-deduction dispute remained pending before the Tribunal. The restraint was maintained to avoid multiplicity of proceedings and because the quantum controversy was still sub judice; the assessee was also complying with the recovery conditions imposed in assessment proceedings. The final penalty order was therefore deferred until the Tribunal decided the appeals for the relevant assessment years. Case-Laws Income Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373980