2011 (1) TMI 185

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....RAL JUDGMENT :   Rule. By consent of learned Counsel for the parties heard forthwith.   2. Both these petitions are being disposed of by a common order since the issues involved in both the petitions are identical and the parties are also the same.   3. By these petitions under Article 227 of the Constitution of India, the petitioner challenges two orders dated 29th October....

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....5. Perusal of the impugned orders disclose that in paragraph 9 of the impugned order dated 29th October, 2009 and paragraph 10 of the impugned order dated 28th October, 2009, the respondent has stated that the fact of pendency of penalty proceedings under section 271(1)(c) before the appellate authorities could not be considered as sufficient cause to prefer the application under Section 264 for r....