2023 (5) TMI 1358 - HC - Income Tax

Non pronouncement of final orders - Disposal of appeal within a period of one year from the end of the financial year in which such an appeal is filed - HELD THAT - Considering the object and purpose for the aforementioned Section, we feel that the period of one year has since elapsed and much beyond that. Be that as it may, the writ petition is disposed of with a direction to the Appellate Authority to decide the appeal preferably within a period of six months from today.

Summary

The High Court of Bombay heard a case where the petitioner filed an appeal for the Assessment Year 2016-17 in January 2020. The court noted that the appeal should have been disposed of within one year, but it had not been done so even after the expiry of that period. The court directed the Appellate Authority to decide the appeal within six months from the date of the judgment.