https://www.taxtmi.com/caselaws?id=204834 The court directed the Tribunal to ensure timely disposal of the pending appeal within four months, criticizing delays caused by the third proviso in section 254(2A) of the Income-tax Act, 1961. The Tribunal was instructed to act promptly to prevent prejudice to the assessee, with an assurance from the Revenue against coercive steps during this period. The court did not address the constitutional validity of the proviso, focusing instead on expediting the appeal's resolution. The petition was disposed of without costs, emphasizing the Tribunal's duty to prevent undue delays in appeal proceedings. en-us Mon, 12 Apr 2010 00:00:00 +0530 Thu, 20 Dec 2012 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204834 The court directed the Tribunal to ensure timely disposal of the pending appeal within four months, criticizing delays caused by the third proviso in section 254(2A) of the Income-tax Act, 1961. The Tribunal was instructed to act promptly to prevent prejudice to the assessee, with an assurance from the Revenue against coercive steps during this period. The court did not address the constitutional validity of the proviso, focusing instead on expediting the appeal's resolution. The petition was disposed of without costs, emphasizing the Tribunal's duty to prevent undue delays in appeal proceedings. Case-Laws Income Tax Mon, 12 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204834