2024 (8) TMI 1511 - HC - Income Tax

Inaction on the part of respondent no. 2 in deciding the application filed u/s 154 - HELD THAT - Respondent no. 2 should expeditiously hear the aforesaid application. Accordingly, we direct the respondent no. 2 to grant an opportunity of personal hearing to the petitioner and thereafter decide the application filed under Section 154 of the Income Tax Act, 1961 within a period of eight weeks from date.

Summary

In the case before the Allahabad High Court, the petitioner filed a writ petition under Article 226 of the Constitution of India, challenging the "inaction on the part of respondent no. 2" concerning an application dated April 19, 2024, submitted under Section 154 of the Income Tax Act, 1961. The court, comprising Hon'ble Justices Shekhar B. Saraf and Manjive Shukla, heard arguments from both parties, represented by counsels Amit Mahajan for the petitioner and Gaurav Mahajan and Manu Ghildyal for the respondent. The court concluded that respondent no. 2 should "expeditiously hear the aforesaid application" and directed them to provide the petitioner with an "opportunity of personal hearing" and to decide on the application within eight weeks. The writ petition was disposed of with these instructions.