https://www.taxtmi.com/caselaws?id=801184 Section 275(1)(a) requires penalty proceedings under Section 270A to remain in abeyance while an appeal against the relevant assessment order is pending before the Appellate Tribunal. Where the appeal was filed and remained pending when the penalty order was issued, the order contravenes that requirement and cannot stand. The Assessing Officer's awareness or lack of intimation of the pending appeal does not affect this consequence. en-us Tue, 13 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801184 Section 275(1)(a) requires penalty proceedings under Section 270A to remain in abeyance while an appeal against the relevant assessment order is pending before the Appellate Tribunal. Where the appeal was filed and remained pending when the penalty order was issued, the order contravenes that requirement and cannot stand. The Assessing Officer's awareness or lack of intimation of the pending appeal does not affect this consequence. Case-Laws Income Tax Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801184