https://www.taxtmi.com/caselaws?id=21556 Where an income-tax appeal or stay application remains pending before the ITAT, the High Court may direct time-bound disposal to prevent prejudice to the assessee. In this article, the Court required the respondent-authority to decide either the pending stay application or the appeal within one month of production of a certified copy of the order, and directed the petitioner to intimate the assessing authority about the result. Pending such disposal, penalty proceedings under section 271(1)(c) for the relevant assessment years were stayed, so the penalty action could not continue independently until the appellate or stay matter was resolved. en-us Tue, 20 Aug 1991 00:00:00 +0530 Wed, 25 Nov 2009 12:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21556 Where an income-tax appeal or stay application remains pending before the ITAT, the High Court may direct time-bound disposal to prevent prejudice to the assessee. In this article, the Court required the respondent-authority to decide either the pending stay application or the appeal within one month of production of a certified copy of the order, and directed the petitioner to intimate the assessing authority about the result. Pending such disposal, penalty proceedings under section 271(1)(c) for the relevant assessment years were stayed, so the penalty action could not continue independently until the appellate or stay matter was resolved. Case-Laws Income Tax Tue, 20 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21556