2009 (4) TMI 57

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....ase in Ext.P5 by way of issuing a writ of certiorari and to direct the Commissioner of Income Tax (Appeal), the 2^nd respondent, to keep in abeyance all further proceedings in Ext.P5 waiting for a final decision in Ext.P3 appeal. Petitioner is an assessee under the Income Tax Act, 1961 ("Act" for short). Ext.P1 is the assessment order dated 29.12.2006. Petitioner carried the matter in appeal. The ....

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....sel for the petitioner and learned standing counsel appearing on behalf of the respondents.    Learned counsel for the petitioner points out that under Sec.271 (1) ( C) of the Act penalty can be imposed only when the facts mentioned in clauses a to d are established in the course of proceedings under the Act. I notice that the notice for imposing penalty is on the same date as the d....