TMI Blog1975 (9) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... harged with the duty of expeditious administration of justice so that unnecessary litigation may be avoided - we allow the appeal and remand the case to the High Court for fresh disposal - - - - - Dated:- 25-9-1975 - Judge(s) : A. C. GUPTA. and V. R. KRISHNA IYER. JUDGMENT The judgment of the court was delivered by KRISHNA IYER J.-- This is really a case where litigation would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er do determine the real ownership of the bank deposit. This was done in September, 1970. It is admitted before us that, although we are in October, 1975, the Income-tax Officer has not yet determined the real ownership of the deposit as between the uncle and the nephew. There is no valid reason why the Income-tax Officer should have delayed so long and indeed administrative officers and tribunals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question directed by his appellate officer. Law must move quick not merely in the courts but also before tribunals and officers charged with the duty of expeditious administrative justice. We emphasize this because if the Income-tax Officer had fixed the ownership of the deposit years ago, may be the respondent before us might not have had to go up in litigation in the High Court and the income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided by the High Court. We, therefore, set aside the judgment of the High Court but remand the appeal to the High Court for a fresh hearing on the question as to whether the foundational fact of reasonable belief is satisfied in this case or not. However, if the Income-tax Officer at least at this late stage will bestir himself to adjudicate upon the ownership of the bank deposit and if he h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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