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Issues: (i) whether directions could be issued for expeditious disposal of the petitioners' pending appeal against the intimation under Section 143(1) of the Income-tax Act, 1961; and (ii) whether a mandatory direction for refund of amounts adjusted by the Revenue could be granted in the writ proceedings.
Issue (i): whether directions could be issued for expeditious disposal of the petitioners' pending appeal against the intimation under Section 143(1) of the Income-tax Act, 1961.
Analysis: The appeal had been pending for more than two years. In that situation, the appellate authority was directed to dispose of the appeal expeditiously, preferably within eight weeks from communication of the order, in accordance with law.
Conclusion: Relief was granted in favour of the petitioners to the extent of a time-bound direction for early disposal of the pending appeal.
Issue (ii): whether a mandatory direction for refund of amounts adjusted by the Revenue could be granted in the writ proceedings.
Analysis: No request for stay of demand had been made before the court, and on that basis no mandatory refund direction was issued. The petitioners were left free to make an appropriate representation before the appellate authority, which was to consider and decide it in accordance with law.
Conclusion: The prayer for mandatory refund was declined, though liberty was reserved to pursue the issue before the appellate authority.
Final Conclusion: The writ petition was disposed of with a direction for expeditious consideration of the pending appeal and without granting an immediate refund order.
Ratio Decidendi: Where an appeal has remained pending for an inordinate period, the court may direct expeditious disposal, but a mandatory refund direction will not ordinarily be issued in the absence of a request for stay of demand, leaving the assessee to pursue the available statutory remedy.
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