Rupahali Sarees Pvt ltd & Anr Vs. Union of India & Ors(Calcutta High Court)
Date-24-1-2023
Sub-The petition in this case filed to challenge inaction on part of CIT(Appeals) in deciding the appeal against order u/s 263 which was filed on 27-1-2020 even though almost 3 years had passed. The Ld Judge after listening to arguments directed the CIT(Appeals) to decide the appeal within 4 months from the date of the communication and gave liberty to the petitioner to approach the CIT(Appeals) for stay of demand in question.

This judgement can be of help in similar cases where the appeal is being kept pending and demand is being pursued by the department.

Ramesh Patodia
26-01-2023