2014 (4) TMI 118

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..... o income tax in the State of Assam by the ITO, Silchar, thus, he rightly filed an appeal before the CIT(A) N.E Region against the assessment order which has territorial jurisdiction to entertain the appeal - The CIT(A), Aayakar Bhawan, M.G.Road, Shillong, Meghalaya, is directed to ensure expeditious disposal of the appeal filed by the assessee, preferably within a period of three months as an oute .....

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..... No.3 i.e. Commissioner of Income Tax (Appeals), Aayakar Bhawan, M.G.Road, Shillong, Meghalaya, due to which the petitioner is suffering loss, injury and inconvenience. It is contended that since the petitioner is being assessed to income tax in the State of Assam by the Income Tax Officer, Silchar (respondent No.4) and therefore he rightly filed an appeal before the respondent No.3 against the ass .....

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..... t petition), preferably within a period of three months as an outer limit from the date of production of this order before the respondent No.3. Needless to observe, the appeal shall be decided strictly in accordance with law after affording an opportunity of being heard to the petitioner (assessee). With these observations and directions, the writ petition is disposed of at the motion hearing stag .....

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