Tribunal should pass the order within three months of the hearing

Ms. G. Shoe Exports Vs ACIT (ITAT Mumbai)

In this case, admittedly the Tribunal order was passed beyond three months from hearing. No reason whatsoever for the delay has been recorded. As held by the Hon’ble jurisdictional High Court above, such delay is incurable and even administrative clearance cannot cure the same. As held by the Hon’ble Apex Court in the case of ACIT vs Saurashtra Kutch Stock Exchange Ltd. [2008] 305 ITR 227 (SC), any order of the tribunal without considering the decision of Hon’ble jur

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