https://www.taxtmi.com/caselaws?id=796419 Rule 34 requires the Income Tax Appellate Tribunal to pronounce orders within 60 days where no pronouncement date is fixed after hearing, with an extension up to an outer limit of 90 days only in exceptional and extraordinary circumstances that make timely pronouncement impracticable. Repeatedly releasing argued and reserved matters without judgment causes unjustified litigation hardship. The Tribunal must fix a pronouncement date and comply with the prescribed timeline. The pending appeal was directed to be decided by the specified date, and all Income Tax Appellate Tribunals were directed to scrupulously follow Rule 34. en-us Fri, 31 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796419 Rule 34 requires the Income Tax Appellate Tribunal to pronounce orders within 60 days where no pronouncement date is fixed after hearing, with an extension up to an outer limit of 90 days only in exceptional and extraordinary circumstances that make timely pronouncement impracticable. Repeatedly releasing argued and reserved matters without judgment causes unjustified litigation hardship. The Tribunal must fix a pronouncement date and comply with the prescribed timeline. The pending appeal was directed to be decided by the specified date, and all Income Tax Appellate Tribunals were directed to scrupulously follow Rule 34. Case-Laws Income Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796419