https://www.taxtmi.com/caselaws?id=784047 Where an appeal against an intimation under Section 143(1) had remained pending for over two years, the HC directed the appellate authority to dispose of it expeditiously, preferably within eight weeks from communication of the order, in accordance with law. The court declined to issue a mandatory refund direction for amounts adjusted by the Revenue because no stay of demand had been sought before it. The assessee was left free to make an appropriate representation before the appellate authority, which was to consider and decide the matter in accordance with law. en-us Tue, 23 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784047 Where an appeal against an intimation under Section 143(1) had remained pending for over two years, the HC directed the appellate authority to dispose of it expeditiously, preferably within eight weeks from communication of the order, in accordance with law. The court declined to issue a mandatory refund direction for amounts adjusted by the Revenue because no stay of demand had been sought before it. The assessee was left free to make an appropriate representation before the appellate authority, which was to consider and decide the matter in accordance with law. Case-Laws Income Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784047