https://www.taxtmi.com/caselaws?id=780703 HC granted ad-interim relief, finding a strong prima facie case and that the balance of convenience favored the petitioner, and directed the penalty proceedings under Chapter XXI be kept in abeyance pending disposal of the appeal before the ITAT. The court held that under s.275(1)(a) no penalty order should be passed while the assessment order is the subject of an appeal to the Appellate Tribunal, and remanded the matter to the AO with liberty to act only after the ITAT disposes the appeal; respondent to file affidavit by the prescribed date. en-us Wed, 15 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780703 HC granted ad-interim relief, finding a strong prima facie case and that the balance of convenience favored the petitioner, and directed the penalty proceedings under Chapter XXI be kept in abeyance pending disposal of the appeal before the ITAT. The court held that under s.275(1)(a) no penalty order should be passed while the assessment order is the subject of an appeal to the Appellate Tribunal, and remanded the matter to the AO with liberty to act only after the ITAT disposes the appeal; respondent to file affidavit by the prescribed date. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780703