2022 (4) TMI 1604

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....ncome Tax<br>HONOURABLE MR.JUSTICE R.SURESH KUMAR For the Petitioner : Mr.V.Ayyadurai, Senior Advocate for Mr.Velmurugan For the Respondents : Mr.D.Prabhu Mukunth Arunkumar Junior Standing Counsel ORDER The prayer sought for herein is for a Writ of Mandamus to call for the records of the writ petitioner company appeal with acknowledgement No.718145870221021 dated 22.10.2021 and to dire....

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....thority under Section 220 (6) of the Act and that is also said to be pending and yet to be decided by the concerned authority. 5. Therefore, the learned Senior Counsel appearing for the petitioner assessee submits that, if the quantum appeal filed by the petitioner and is pending before the appellate authority is decided on merits and in accordance with law at an early date, that will give sola....

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....ns of his discretion. This mechanism is available under Section 220(6) of the Act. Therefore for such purpose, the petitioner need not seek the indulgence of this Court to issue a direction to the respondent appellate authority to decide the appeal at an early date in view of the large pendency of appeals pending before the appellate authority, he contended. 7. I have considered the submissions....