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Case Name : Prabal Kumar Sarkar Vs ACIT (Calcutta High Court)
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Prabal Kumar Sarkar Vs ACIT (Calcutta High Court) The Calcutta High Court addressed a writ petition concerning the non-disposal of an income tax appeal pending since 2014. The petitioner had challenged an assessment order dated February 28, 2014, passed under Section 143(3) of the Income Tax Act, 1961, before the Commissioner of Income Tax (Appeals)–6, Kolkata, and sought a direction for expeditious disposal of the appeal. The respondent contended that the delay in disposal was due to the petitioner’s non-cooperation, stating that despite repeated directions from the appellate authority, t...
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