High Court Of Delhi
Rama Hing Suppliers vs. Union Of India
Section Art. 226
S.K. Mahajan, J.
Civil Writ No. 202 of 1989 & Civil Misc. NO. 696 of 2001
19th April, 2002
Counsel Appeared
K.R. Mangani, for the Petitioner : R.D. Jolly & Ajay Jha, for the Respondent
ORDER
BY THE COURT :
By way of this petition, the petitioner has challenged the reassessment under s. 147(a) of the IT Act, 1961 (‘the Act’) and the issuance of notice under s. 148 of the Act on the ground that there was no material before the Department for coming to the conclusion that the matter required reassessment. It is submitted by the counsel for the petitioner that because of this writ petition, the proceedings in appeal were stayed by the CIT(A) and he will be satisfied in case a direction was given to the CIT(A) to decide this appeal within the time fixed by this Court.
2. In view of the submissions made and in view of the fact that the petitioner has already availed of the remedy of appeal by filing appeal before the CIT(A) against the order of reassessment, in my view, it will not be proper for this Court to interfere with the order directing reassessment. However, since the appeal is pending for quite sometime, I deem it appropriate to issue directions to the CIT(A) to decide the same within the time given by this Court. I, accordingly, dispose of this petition with a direction to the CIT(A) to decide the appeal filed by the petitioner within four months from today. The petitioner will make an application before the CIT (A) for reopening his appeal and on receipt of that application, the CIT(A) will take immediate steps for having the matter disposed of expeditiously.
[Citation : 259 ITR 306]
