- (1.) BY means of the present writ petition the petitioner has sought a writ, order or direction in the nature of certiorari to petition.
(2.) HEARD Shri S.D. Singh, learned counsel for the petitioner and Shri R.K. Upadhyaya, learned standing counsel for the department. It is admitted at the Bar that the petitioner has already filed a second appeal before Tribunal against the the date fixed for disposal of the application. It is expected that Tribunal shall pass an appropriate order on the said application.
(3.) LEARNED counsel for the petitioner has submitted that in the present case penalty notice under s. 274 r/w s. 271 of the IT Act, was issued for the first time by the CIT(A) and no penalty proceeding was issued by the AO while framing the assessment. Looking to the facts and circumstances of the case we direct that, in the means time, till the disposal of the appeal before the Tribunal, penalty proceedings may be finalized but the penalty order may not be served on the petitioner. With the aforesaid direction writ petition is disposed of finally. . No order as to costs.;