https://www.taxtmi.com/caselaws?id=389890 The Court directed the respondents not to enforce the penalty demand until the Tribunal/Appellate Authority proceedings conclude for the assessment year in question, as per the demand notice issued under Section 156 of the Act. The writ petition was disposed of accordingly, emphasizing that penalty is not automatic and the Assessing Officer must consider the petitioner's application for stay of demand pending Tribunal/Appellate Authority decisions. en-us Tue, 12 Nov 2019 00:00:00 +0530 Wed, 18 Dec 2019 15:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389890 The Court directed the respondents not to enforce the penalty demand until the Tribunal/Appellate Authority proceedings conclude for the assessment year in question, as per the demand notice issued under Section 156 of the Act. The writ petition was disposed of accordingly, emphasizing that penalty is not automatic and the Assessing Officer must consider the petitioner's application for stay of demand pending Tribunal/Appellate Authority decisions. Case-Laws Income Tax Tue, 12 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389890