Penalty orders and demand notices to be kept in abeyance till pendency of appeal: Karnataka HC

Anjanadri Fuel Station Vs ITO (Karnataka High Court) Karnataka High Court held that till disposal of the appeals filed by the Assessee, it is necessary to keep the penalty orders and notices in abeyance. Thus, demand notice kept in abeyance. Facts- Petitioner, being aggrieved by the Assessment Order dated 30.03.2023, has preferred an appeal on 12.05.2023. It is the grievance of the petitioner that despite pendency of the appeal before the Appellate Authority, the respondents have proceeded to issue penalty notice and show-cause notice followed by the impugned penalty orders and demand notice, ...