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2023 (9) TMI 1345 - TELANGANA HIGH COURTRecovery proceedings - Assessment order has not yet been taken up for hearing though three years have passed - garnishee notices have been issued by respondent No.2 to the banker of the petitioner. HELD THAT:- As appeal filed by the petitioner is required to be heard expeditiously. In this connection, we may refer to Sub-Section (6A) of Section 250 of the Act which says that in every appeal, the Commissioner (Appeals), where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him under Sub-Section (1) of Section 246A of the Act. Though the aforesaid provision pertains to appeal filed under Section 246A of the Act, nonetheless the objective behind the aforesaid provision is to hear appeal as early as possible. That being the position, we direct respondent No.1 to take on board the appeal filed by the petitioner on 23.02.2020 against the assessment order dated 14.11.2019 for the assessment year 2017-18 and dispose of the same within a period of three (03) months from the date of receipt of a copy of this order.
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