https://www.taxtmi.com/caselaws?id=465239 The penalty order and consequential notice of demand were quashed because the assessee asserted that a valid appeal against the assessment order had already been filed, and the Court accepted that the limited controversy turned on verification of that fact. The Assessing Officer was permitted to call for the relevant details and ascertain whether a valid appeal existed before proceeding further. The initiation of proceedings under Section 274 read with Section 271AAB of the Income-tax Act, 1961 was left undisturbed, and the matter was to proceed in accordance with law after verification. en-us Thu, 21 Apr 2022 00:00:00 +0530 Thu, 11 Dec 2025 20:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465239 The penalty order and consequential notice of demand were quashed because the assessee asserted that a valid appeal against the assessment order had already been filed, and the Court accepted that the limited controversy turned on verification of that fact. The Assessing Officer was permitted to call for the relevant details and ascertain whether a valid appeal existed before proceeding further. The initiation of proceedings under Section 274 read with Section 271AAB of the Income-tax Act, 1961 was left undisturbed, and the matter was to proceed in accordance with law after verification. Case-Laws Income Tax Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465239