Expeditious disposal of pending assessment appeals directed after delay in consideration was brought before the court.

Pending assessment appeals were directed to be considered expeditiously, as the writ petition concerned delay in disposal and the respondent did not oppose such relief. The Court referred to the earlier Division Bench view on the relationship between assessment proceedings and parallel proceedings, and found it appropriate to require early consideration of the appeals. The operative direction was to dispose of the pending appeals as quickly as possible, preferably within four weeks.

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Issues: Whether a direction should be issued for expeditious disposal of the pending appeals.

Analysis: The writ petition arose from the pendency of the petitioner's appeals against assessment orders. The Court noted the earlier Division Bench view regarding the relationship between assessment proceedings and parallel proceedings, and the respondent did not oppose a direction for disposal of the appeals. In these circumstances, the Court found it appropriate to direct early consideration of the pending appeals.

Conclusion: A direction was issued to dispose of Exts. P3 and P3(a) appeals as expeditiously as possible, preferably within four weeks.

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