1975 (9) TMI 5

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....--This is really a case where litigation would have been avoided, had the concerned Income-tax Officer carried out the directions issued by the Appellate Assistant Commissioner, with quick dispatch to determine the ownership of the deposit in the bank account as between the respondent before us and his nephew, Madanlal. The Facts : There was a bank account in which a huge sum was seen as lyi....

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....nd indeed administrative officers and tribunals are taking much longer time than is necessary, thereby defeating the whole purpose of creating quasi-judicial tribunals calculated to produce quick decisions, especially in fiscal matter. Five years to dawdle over the decision of a small matter directed by an appellate authority amounts to indiscipline subversive of the rule of law. We hope that the ....

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.... litigation in the High Court and the income-tax department itself would not have had to proceed against him. We have no doubt that either the uncle or nephew must pay the tax under normal circumstances and they cannot play off one against the another to defeat the claims of the revenue. Even so, the High Court has disposed of this case in appeal before the Division Bench on certain assumptions....

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....n the ownership of the bank deposit and if he holds that the nephew, Madanlal, is the owner of such deposit, the writ appeal before the High Court may not have to be proceeded with of course, subject to appeals that may be available to Madanlal. We direct that the Income-tax Officer determine the ownership of the bank deposits within six months from today, and thereafter only the appeal before the....