Facts of the Case

The petitioners, Laxmi Goel and Bharat Gola, approached the Delhi High Court by way of writ petitions seeking relief against inaction by the Income Tax Department.

The grievance of the petitioners was that despite filing applications under Section 220(6) of the Income Tax Act, 1961, the Assessing Officer had failed to pass any orders on such applications.

The petitioners submitted that they would be satisfied if directions were issued for expeditious disposal of their pending applications.

Issues Involved

  1. Whether the Assessing Officer is obligated to decide applications filed under Section 220(6) of the Income Tax Act, 1961 within a reasonable time.
  2. Whether judicial intervention is warranted in case of delay or inaction by the tax authorities in disposing of such applications.

Petitioner’s Arguments

  • The Assessing Officer had not passed any orders on the applications filed under Section 220(6).
  • Such inaction was causing prejudice to the petitioners.
  • The petitioners limited their prayer to a direction for early disposal of their applications.
  • No adjudication on merits was sought at this stage.

Respondent’s Arguments

  • The Revenue was represented by standing counsel.
  • No specific objection on merits was recorded in the order.
  • The matter was primarily procedural, concerning delay in decision-making.

Court’s Findings / Order

The Delhi High Court, after hearing both parties, held:

  • The Assessing Officer is directed to dispose of the applications filed under Section 220(6), if not already decided.
  • Such disposal must be carried out within two weeks from the date of the order.
  • The writ petitions were disposed of in these terms.
  • The Court clarified that it did not express any opinion on the merits of the petitioners’ claims.

Important Clarification by the Court

  • The Court expressly stated that no observations were made on the merits of the case.
  • The order is limited to procedural compliance, i.e., timely disposal of applications.

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2020:DHC:1735-DB/MMH16032020CW28252020_172604.pdf

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