https://www.taxtmi.com/caselaws?id=766539 The Bombay HC ruled that tax authorities cannot benefit from their own delay in disposing stay applications. The court found that when processing the petitioner's 2022-23 return, a refund adjustment of Rs.13,63,340 was made against the 2015-16 assessment demand, exceeding the required 20% payment. The authorities failed to refund the excess amount of Rs.6,05,030 despite the petitioner's voluntary compliance. The HC ordered refund of the excess amount within four weeks and directed the Commissioner (Appeal) to expeditiously dispose of the petitioner's six-year-old appeal, preferably by 31 May 2025, citing Section 250(6A) provisions requiring appeals to be decided within one year. en-us Mon, 24 Feb 2025 00:00:00 +0530 Wed, 09 Jul 2025 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766539 The Bombay HC ruled that tax authorities cannot benefit from their own delay in disposing stay applications. The court found that when processing the petitioner's 2022-23 return, a refund adjustment of Rs.13,63,340 was made against the 2015-16 assessment demand, exceeding the required 20% payment. The authorities failed to refund the excess amount of Rs.6,05,030 despite the petitioner's voluntary compliance. The HC ordered refund of the excess amount within four weeks and directed the Commissioner (Appeal) to expeditiously dispose of the petitioner's six-year-old appeal, preferably by 31 May 2025, citing Section 250(6A) provisions requiring appeals to be decided within one year. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766539