Expeditious disposal of pending Section 226(4) application directed to prevent further delay in trial proceedings.

The petition sought a direction for expeditious disposal of the Income-tax Authority's pending application under Section 226(4) of the Income-tax Act, 1961 before the trial court. The High Court noted that the application had remained pending for a long period in the course of connected criminal proceedings and closure report matters, and considered further delay undesirable. It therefore directed the Special Judge to decide the application by 26.04.2021, while leaving any issue arising from requisition of the trial court record to be pursued separately if needed.

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Issues: Whether the trial court should be directed to decide the Income Tax Authority's application under Section 226(4) of the Income-tax Act, 1961 within a fixed time.

Analysis: The petition was confined to the request for a direction to the Special Judge to decide the pending application under Section 226(4). The order records that the application had remained pending for a long period while the connected criminal proceedings and closure report issues were being dealt with. In view of the urgency pleaded and the need to avoid further delay, the Court considered it appropriate to require the trial court to dispose of the application by a specified date. Any difficulty arising from the requisition of the trial court record was noted as something for which appropriate relief could be sought separately.

Conclusion: The trial court was directed to decide the application under Section 226(4) of the Income-tax Act, 1961 by 26.04.2021, which was in favour of the petitioners' prayer for expeditious adjudication.

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