Pending tax release applications must be decided promptly, with the authority directed to dispose of the request within two months.

A pending request under Section 132B(4) of the Income-tax Act was directed to be decided by the competent authority, as the applications had remained undisposed of for a considerable period. The writ relief was limited to requiring disposal of the pending applications, and the authority was ordered to decide them within two months from receipt of the order.

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Issues: Whether the authority was required to decide the petitioner's pending applications under Section 132B(4) of the Income-tax Act, 1961.

Analysis: The applications had remained pending for a considerable period. The writ petition sought a direction for their disposal by the competent authority.

Conclusion: The authority was directed to decide the applications within two months from receipt of a copy of the order.

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