Case Law Details
Victorious H Grand Vs PCIT (Delhi High Court)
The case of Victorious H Grand Vs PCIT before the Delhi High Court centered on the Income Tax Department’s delay in disposing of a revision application under Section 264 of the Income Tax Act, 1961. The petitioner’s main grievance was the department’s failure to meet the one-year disposal timeframe stipulated for such applications.
Upon examination of the presented facts, the court found that the petitioner’s revision application was in relation to an order passed under Section 144 of the Act. Recognizing the petitioner’s legitimate complaint about the delayed disposal, the court ruled in favor of the petitioner, underscoring the department’s obligation to adhere to the legally mandated timelines.
In a decisive move to protect the petitioner’s rights and ensure legal compliance, the court ordered the department to dispose of the revision application within eight weeks from the date of the order. Moreover, it issued instructions that no coercive measures should be taken against the petitioner until the revision application was dealt with and for four weeks thereafter.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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