Prashant Gupta and Others vs Commissioner of Income Tax and Another

We have heard learned counsel for the petitioners and learned senior standing counsel, Sri Bharatji Agarwal.

This petition under Article 226 of the Constitution is directed against the impugned order dated March 28, 1989, passed by the Deputy Commissioner of Income Tax (Assessment), Special Range-I, Meerut. Admittedly, the petitioner has already filed revision against the impugned order before the Commissioner of Income Tax on December 12, 1994. In view of the fact that the petitioners are pursuing an alternative remedy available to them under law, we decline to go into the matter at this stage.

Learned counsel for the petitioner then urged that the respondents may be directed to consider and dispose of the petitioners'' revision expeditiously. Since there is no inordinate delay, we decline to issue such order. However, we hope and trust the respondents may decide the matter expeditiously in accordance with law.

With the above observations, the petition is disposed of.