HC dismissed writ filed against Penalty Order without filing any appeal against Assessment order

Poddar Real Estates Pvt. Ltd Vs ITO (Calcutta High Court) By this writ petition petitioner has made prayer for cancellation of the impugned order dated 2nd December, 2016 passed under Section 144 read with Section 147 of the Income Tax Act, 1961 and subsequent penalty notice issued under Section 271(i) (c) of the Income Tax Act, 1961 and the impugned penalty order dated 23rd June, 2017 relating to the assessment year 2009-2010. What is noticeable in this writ petition is that the impugned assessment order was passed on 2nd December, 2016 and the impugned penalty order was passed on 23rd June, ...