2019 (11) TMI 276

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....dents : Mrs.Hema Muralikrishna Senior Standing Counsel ORDER This writ petition is filed challenging the show cause notice issued under Section 276C(2) of the Income Tax Act, 1961 dated 19.11.2018, wherein and whereby, the petitioner was called upon to show cause as to why sanction under Section 279(1) of the Income Tax Act, 1961, should not be accorded directing the Assessing Officer to file th....

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....n by way of issuing show cause notice cannot be maintained. 4. On the other hand, the learned senior standing counsel for the respondents/Revenue contended that the petitioner has already suffered with an order of assessment and though an appeal is filed, she has not chosen to file any stay petition either before the Appellate Authority or before the Assessing Authority. Therefore, she submitted ....

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.... order of assessment, the petitioner preferred an appeal before the Commissioner of Income Tax (Appeals) on 10.06.2015 and admittedly, the said appeal is still pending. However, it is stated by the Revenue that the petitioner has not chosen to file any stay petition before the Appellate Authority nor before the Assessing Officer. Under such circumstances, the present impugned show cause notice was....