2013 (5) TMI 480

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.... Shri P.K.Kaurav, Dy.A.G., for respondents. The petitioner has sought following reliefs :- "1. To quash the notice dated 11.07.2012 (P/6) issued by the respondent no.1 u/s 52(2) initiating penalty proceeding for the year 2008-09. 2. To direct the respondent no.1, the assessing officer to hear & decide stay application of the petitioner at an earlier date. 3. To direct the respondent ....

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....notice Annexure P-6 may be stayed. Reliance is placed by the petitioner to Division Bench judgments of this Court in W.P.No.8252/2012 M/s Vijay Tank & Vessels Private Limited Vs. The Divisional Deputy Commissioner of Commercial Tax, Sagar & others dated 28.5.2012, S.R.Kalani & Co. Vs. C.L.Sharma & another [(2004) 3 STJ 282 (MP)] and a Single Bench judgment of this Court in Haji Abdul Hussain T.Mal....

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....hat this Court need not advert to the issue of constitutional validity but may direct the appeal pending before the respondent no.2 challenging the original order of assessment to be disposed of and till then not to take any proceeding as regards the penalty, inasmuch as, in case of ultimate success in the original appeal, there would be no proceeding for imposition of penalty. Regard being had....