Aarumuga Industries vs Deputy Commissioner of Income Tax and Commissioner of Income Tax, (Appeals) IV

M. Jaichandren, J.—Heard the learned Senior Advocate representing the learned Counsel appearing on behalf of the Petitioner and the learned Counsel appearing on behalf of the Respondents.

At this stage of the hearing of the writ petition, the learned Counsel appearing on behalf of the Petitioner had submitted that it would suffice, if the second Respondent is directed to dispose of the appeal filed by the Petitioner, on 19.01.2011, in respect of the assessment year, 2008-2009, on merits and in accordance with law, within a specified period.

The learned Counsel appearing on behalf of the Respondents, has no objection for such an order being passed by this Court.

In view of the submissions made by the learned Counsels appearing on either side, the second Respondent is directed to dispose of the appeal, dated 19.01.2011, on merits and in accordance with 3 law, within a period of 8 weeks from the date of receipt of a copy of this order. However, it is made clear that no recovery shall be made from the Petitioner till the disposal of the appeal, pursuant to the assessment order, dated 16.12.2010, passed u/s 143(3) of the Income Tax Act, 1961.

The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.