2018 (9) TMI 359

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....P.C. : 1. The petitioner in this petition says that the return of income was filed for Assessment Year 2014-2015. The assessment was completed under Section 143(3) of the Income Tax Act 1961 by the third respondent. An Appeal was preferred before the Commissioner of Income Tax (Appeals). A show cause notice was issued for launching the prosecution under Section 276(C)(1) of the Income Tax Act 1....

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....claimed that a hearing was granted, but the eventual order of sanction was not served. 4. The petitioner in the memo of the writ petition has categorically stated that in relation to the Assessment Order and being dissatisfied therewith, an Appeal is filed before Commissioner of Income Tax (Appeals). That Appeal is still pending. 5. We inquired from the petitioner's advocate as to whethe....