Sheth Shree Karshandas Halu Dharamshala v. The Commissioner of Income-tax (Exemption)
|Sheth Shree Karshandas Halu Dharamshala
|The Commissioner of Income-tax (Exemption)
|HIGH COURT OF GUJARAT AT AHMEDABAD
|Date of Order
|revision application • excess tax • refund
|Although the petitioner has prayed for the following reliefs : A Writ of Mandamus or writ, order, or direction in the nature of Mandamus directing the respondent to allow the relief claimed and/or pass order against revision application filed u/s 264 on 31.03.2016; delete the consequential demand raised u/s 143(1)(a) of Rs.19,44,180/- and allow the refund of excess tax paid of Rs.99,69,883/-; Pass any other order(s) as this Hon ble Court may deem fit and more appropirate in order to grant interim relief to the Petitioner; Page 1 of 3 Downloaded on : Wed Sep 30 07:52:24 IST 2020 C/SCA/17491/2019 ORDER Any other and further relief deemed just and proper be granted; To provide for the cost of this petition. Before us the limited relief prayed is for appropriate directions to the Commissioner of Income-Tax respondent no.1 to take an appropriate decision on the pending Revision Application under Section 264 of the Income Tax Act, 1961, dated 29th March 2016, within a fixed time frame after affording due opportunity of hearing to the petitioner. The submission is that the said Revision Application is pending since March 2016, i.e. more than four and a half years, and as such, it needs to be decided expeditiously. On the other hand, Mrs.Bhatt, the learned counsel appearing for the respondent Department, submits that within any reasonable time allowed by this Court the said Revision Application would be decided by the authority. Considering the facts and circumstances of the case, we dispose of this petition with a direction to the respondent to take an appropriate decision strictly in accordance with law on the pending Revision Application referred to above within a period of two months from the date of production of the certified copy of this order after affording due opportunity of hearing to the assessee petitioner. Page 2 of 3 Downloaded on : Wed Sep 30 07:52:24 IST 2020 C/SCA/17491/2019 ORDER We make it clear that we have not entered into the merits of the matter and the Commissioner of Income-Tax is at liberty to take appropriate decision strictly in accordance with law on the basis of the materials on record.