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2024 (8) TMI 436

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..... gainst the petitioner in considering the refund claims of the petitioner for certain assessment years, which is causing a serious prejudice to the petitioner - HELD THAT:- Proceedings of these appeals, which are pending before the CIT(A) need to be taken to the logical conclusion by a decision being rendered on such appeals as expeditiously as possible, this, more particularly, as earlier substant .....

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..... r appropriate Writ, Order or Direction under Article 226 of the Constitution of India, ordering and directing Respondent No.1 to take up the appeals for the assessment years 2016-17 and 2017-18 at the earliest by granting personal hearing to the Petitioner and dispose of the appeals within the period 4 weeks from the date of personal hearing. 2. The primary grievance of the petitioner is that ther .....

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..... the petitioner had earlier approached this Court in the proceedings of Writ Petition (L) No.11602 of 2023 , wherein this Court in its order dated 2 May 2023 passed on such proceeding, directed that the appeal of the petitioner be preferably decided within a period of six months from the date of the said order. We note the said order which reads thus : 1. The petitioner had filed an appeal for the .....

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..... oner and more particularly, considering the case of the petitioner that although, substantial demands are raised against the petitioner under the assessment orders, such demands are not sustainable. It is petitioner s contention that in fact such demands are now being considered by department against the petitioner in considering the refund claims of the petitioner for certain assessment years, wh .....

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..... of four months from today and after an opportunity of hearing is granted to the petitioner. 6. All contentions of the petitioner in the pending proceedings are expressly kept open. 7. We also clarify that there shall not be any further extension to adjudicate the appeals. 8. Learned counsel for the revenue to communicate the order to the CIT(A). 9. Disposed of in the above terms. 10. Parties to ac .....

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