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TMI Blog2023 (9) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... n taken up for hearing though three years have passed - garnishee notices have been issued by respondent No.2 to the banker of the petitioner. HELD THAT:- As appeal filed by the petitioner is required to be heard expeditiously. In this connection, we may refer to Sub-Section (6A) of Section 250 of the Act which says that in every appeal, the Commissioner (Appeals), where it is possible, may he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tty For the Respondents : Sri J.V. prasad (SC For Income Tax), Sri B. Mukherjee Representing For Sri G. Praveen Kumar, Deputy Solicitor General of India, M/s Pearl Law Associates ORDER: PER THE HON BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. G.Narendra Chetty, learned counsel for the petitioner and Mr. J.V.Prasad, learned Standing Counsel, Income Tax Department for respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... That apart, direction was issued for initiating penalty proceedings separately under Section 271AAC of the Act. The above assessment order was followed by notice of demand of even date under Section 156 of the Act. 4. Aggrieved by the assessment order dated 14.11.2019, petitioner preferred appeal before the 1st respondent under Section 246 of the Act on 23.02.2020. However, the said appeal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid provision pertains to appeal filed under Section 246A of the Act, nonetheless the objective behind the aforesaid provision is to hear appeal as early as possible. 6. That being the position, we direct respondent No.1 to take on board the appeal filed by the petitioner on 23.02.2020 against the assessment order dated 14.11.2019 for the assessment year 2017-18 and dispose of the same w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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