Assessment  order was passed under Section 143(3) read with Section 144C(3) r.w.s. 144B of the making certain additions to petitioner’s income. Against the order the petitioner has filed appeal under Section 246A of the Act which was pending.  The Assessing Officer levied the penalty u/s 270A of the Act. On writ it was submitted that by virtue of provisions of Section 275 of the Act, any order imposing penalty under Section 270A of the Act could be passed only when there is no appeal is  filed under Section 246A of the Act. Allowing the petition  the  court held that despite acknowledging that an appeal has been filed and provisions of Section 275 requiring the penalty proceeding have to be kept in abeyance, the Faceess Assessing Officer  has passed the  order, levying the penalty.  The Court directed the Faceless Assessment Officer  to pay a sum of Rs.10,000 from his personal account to ‘PM Care Fund‘.  The  court also held that the concerned officer may take further steps in accordance with law after the appeal is disposed by CIT (A) as far as it relates to penalty provisions under Section 270A of the Act. The court did not make any observations on the merits of the case. (WP No. 5555 of 2022 dt.6^–5-2022). (AY.  2017-18)

Skoda Auto Volkswagen India Private Ltd. v. NFAC (Bom.)(HC) (UR)