Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 993 - HC - Income TaxNon communication to the petitioner regarding fixing a specific date of hearing of a Miscellaneous Application invoking Section 254(2) - Held that:- Tribunal should inform parties well in advance by assigning specific dates of hearing on these Miscellaneous Applications. They should be taken in the order in which they have been instituted/filed. None should be compelled to move this Court and seek an out of turn hearing. That would mean if somebody approaches this Court, gets a priority and expeditious hearing, others will have to wait for outcome of their Miscellaneous Applications for years together. This is not a happy scenario and it is for the Tribunal to set right the lapses and put its house in order. We dispose of this Petition by clarifying that we have not expressed any opinion on the rival contentions or on the merits of the application. Let respondent No.2 not initiate any coercive measures to recover the amount of taxes and penalty, if any, in terms of the Tribunal's initial order dated 1st June, 2018 simply because the petitioner's Miscellaneous Application is pending.
|