2021 (3) TMI 1263 - HC - Income Tax

Writ Petition seeks mandamus to have infrastructural facility in place for disposal of appeal preferred by the Petitioner on jurisdictional issue - HELD THAT - In the interregnum, it appears that assessment proceedings pursuant to the show cause notice about which jurisdictional issue has been raised, have been proceeded with. Learned Counsel for the Petitioner submits that if those are decided, the appeal would be rendered redundant. It appears to be expedient if the Appellate Authority decides the pending appeal at an early date. Appellate Authority Respondent No.2 to dispose of pending appeal before it within a period of four weeks from today. The assessment proceedings to go on. The result therein would be subject to decision of Respondent No.2.

Summary

The Bombay High Court directed the Appellate Authority to dispose of the pending appeal within four weeks, while allowing assessment proceedings to continue. The writ petition seeking infrastructure for appeal disposal was disposed of accordingly.