9911796707
TMI Blog2025 (2) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... rection from this Court so as to call upon the respondent authorities to dispose of the appeal filed under Section 251 of the Income Tax Act, 1961 (in short, the said Act) on 11.01.2019 for the Assessment Year 2011-2012. 2. Mr. Bag, learned counsel appearing for the petitioner by drawing attention of this Court to the assessment order issued by the Assessing Officer would submit that although the petitioner had filed a return for a sum of Rs. 10,69,003/-, the Assessing Officer had determined the same to be Rs. 41,22,19,003/-. 3. Being aggrieved by and dissatisfied with the order, the petitioner had filed the appeal under Section 251 of the said Act. 4. Simultaneously with the filing of the appeal, the petitioner had also filed an applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-tax & Ors. reported in 2023 SCC Online Cal 2563. He would also submit that the appeal has been unnecessarily kept pending for which the petitioner is suffering irreparable loss, injury and prejudice. Appropriate directions should be issued for expeditious disposal thereof. 7. Mr. Bhattacharjee, learned counsel appearing for the respondent authorities would submit that the order of attachment has been passed in the year 2019 and for more than six years there has been no challenge to such attachment order. The order of rejection of the stay application was duly communicated to the petitioner. The petitioner had chosen not to challenge the same and has approached this Court in December, 2024. No relief should be afforded to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection his application for stay of the entirety of the demand and the order attaching his bank account, I am of the view that the petitioner is not entitled to the stay of the order of attachment at this stage. 10. Be that as it may, since the appeal is pending for more than four and half years, I of the of the view that the appellate authority should expeditiously hear out and dispose of the appeal not later than six weeks from the date of communication of this order upon giving reasonable opportunity of hearing to the petitioner. It is made clear that in the interregnum, if any amount is credited to the petitioner's bank account which is the subject matter of attachment, the same shall be retained with the bank to the credit of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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