2016 (5) TMI 392

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..... asi judicial body ought to be passed expeditiously and within a reasonable time. However, bearing in mind that the Revenue’s orders have immediate impact and parties ought to know their position in financial year to year, it is not proper that such an enormous delay should take place. It is not a case where we find that any reason can be assigned for a hopelessly delayed order. Therefore, the impu .....

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..... November, 2013 but the impugned order is dated 30th March, 2015, dispatched on 31st March, 2015 and received thereafter. 4. Thus, it has been passed nearly 16 months after the date of personal hearing. 5. It is common ground that the Hon ble Supreme Court has emphasized time and again that the orders pursuant to a personal hearing either by a court or the Tribunal or any quasi judicial body .....

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..... the order should be passed as expeditiously as possible and in any event within a period of three months from today. We accept this statement, made on instructions, as an undertaking given to this Court. We clarify that each and every contention of the petitioner is kept open. We direct that in passing a fresh order, the adjudicating authority shall not be influenced by any of the earlier observa .....

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