Dinesh Infraprojects Private Limited & Anr. Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court disposed of a writ petition seeking expeditious disposal of an income tax appeal pending against an intimation issued under Section 143(1) of the Income Tax Act, 1961. The petitioner had filed the statutory appeal on January 2, 2023, challenging the intimation dated December 18, 2021, but the appeal remained undecided for over two years. Considering the prolonged pendency, the Court requested the appellate authority to decide the appeal preferably within eight weeks from communication of the order, strictly in accordance with law. The petitioner also sought a direction for refund of amounts adjusted by the Revenue against refunds due for multiple assessment years, contending that the adjustments exceeded outstanding demands. The Court declined to issue a mandatory refund direction, noting that no stay of demand had been sought. However, it permitted the petitioner to make an appropriate representation before the appellate authority, which was directed to consider and dispose of such request in accordance with law. No costs were awarded.
For Petitioner: Mr. Himangshu Kumar Ray, Mr. Sushant Bagaria, Mr. Subhasis Podder, Mr. Gaurav Charkraborty, Mr. Animitra Roy
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
