In a recent ruling, a Division Bench of Delhi High Court directed the Income Tax Officers not to take any coercive steps till the disposal of the pending revision application under section 264 of Income Tax Act, 1961.
The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia directed that the revision application should be disposed of within 8 weeks from the date of the communication of this order.
It was also made it clear that till such time respondent no.1 disposes of the revision application and for four (4) weeks thereafter, the second respondent will not take coercive measures against the petitioner.
The principal grievance of the petitioner was that income tax authorities had failed to dispose of the revision application filed under Section 264 of the Income Tax Act. It appeared that the revision application was filed concerning the order passed under Section 144 of Income Tax Act. The said order has been issued under the hand of the authorities (respondent No.1).
Pulkit Verma, the appeared for the petitioner, correctly points out that the timeframe provided for disposal of the revision application is one (1) year. However the income tax authorities failed to do so.
Thus the bench stated that “the writ petition is disposed of with a direction to respondent no.1 to dispose of petitioner’s revision application, if not already disposed of, at the earliest, though not later than eight (8) weeks from the date of receipt of a copy of the order passed today.”
Abhishek Maratha, senior standing counsel appeared for the department side. He refused to file the counter affidavit based on the direction of the High Court. Thus with the consent of the other parties, the bench considered this case for final disposal.
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