Court dismisses petition seeking Writ of Mandamus, finding final order passed, petitioner can pursue remedies.

The Court dismissed the writ petition seeking a Writ of Mandamus to direct the first respondent to pass the final order in the appeal without delay. The Standing Counsel informed the Court that the final order was passed on 21.10.2022. After verifying the records, the Court found no need for further adjudication and dismissed the petition, allowing the petitioner to pursue remedies as per the law, without any costs imposed.

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Issues:
Delay in passing final order in appeal under Income Tax Act

Analysis:
The petitioner, a Co-operative society, failed to file the Income Tax Return for the Assessment Year 2017-18, leading to the Assessing Officer completing the assessment and raising an additional tax demand of Rs.4,14,82,492. The petitioner filed an appeal under Section 246A of the Income Tax Act, resulting in the passing of a Best Judgment Assessment Order dated 30.11.2019. Subsequently, the petitioner's bank accounts were seized/frozen. Despite filing various petitions and appeals, the final order in Appeal No.3/11224 of 2019-20 was not passed by the first respondent. The present writ petition sought a Writ of Mandamus directing the first respondent to pass the final order without further delay and serve a copy on the petitioner.

The petitioner's counsel requested the Court to direct the first respondent to pass the final order in the appeal without any delay. The Standing Counsel for the respondents informed the Court that the final order in W.A.No.3/11224 of 2019-20 was passed on 21.10.2022, and thus, requested the dismissal of the writ petition. After hearing both sides and examining the records, the Court noted the passing of the final order in the appeal on 21.10.2022. Consequently, the Court found no further need for adjudication in the writ petition and dismissed it, granting the petitioner the liberty to pursue remedies as per the law, with no costs imposed. The connected miscellaneous petition was also closed as a result of the judgment.

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