https://www.taxtmi.com/caselaws?id=285236 Pending statutory appeals weighed against writ interference under Article 226, so the High Court declined relief against the assessment order and the first penalty order and left those challenges to be pursued in appeal. By contrast, the second penalty order was quashed because it was imposed while an application under section 40 was still pending and the discretion granted to the authority was not properly exercised, rendering the levy arbitrary and unjustified. The relief was therefore limited to the second penalty order, with the remaining challenges left to the appellate remedy. en-us Mon, 19 Feb 1962 00:00:00 +0530 Fri, 03 Jan 2020 11:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285236 Pending statutory appeals weighed against writ interference under Article 226, so the High Court declined relief against the assessment order and the first penalty order and left those challenges to be pursued in appeal. By contrast, the second penalty order was quashed because it was imposed while an application under section 40 was still pending and the discretion granted to the authority was not properly exercised, rendering the levy arbitrary and unjustified. The relief was therefore limited to the second penalty order, with the remaining challenges left to the appellate remedy. Case-Laws Income Tax Mon, 19 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285236