MUKESH DEVI vs. PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, GURUGRAM AND OTHERS

Facts

The petitioner, Mukesh Devi, a widow who has relocated to Rajasthan following her husband's death, is seeking a writ of mandamus. She received compensation of Rs. 8,41,21,204/- from the government for land acquisition, which formed the basis of an assessment order. She had filed an appeal before the Principal Chief Commissioner of Income Tax, Gurugram (respondent No. 1). The petitioner made a representation on August 7, 2023, requesting a decision on her pending appeal. The High Court was asked to direct the respondent to decide this appeal.

Held

The High Court, without expressing any opinion on the merits of the case, disposed of the petition by directing respondent No. 1, the Principal Chief Commissioner of Income Tax, Gurugram, to decide the main appeal expeditiously within four months. The appeal in question is the one detailed in the petitioner's representation dated August 7, 2023. The court's decision is procedural, focusing on the timely disposal of the appeal rather than its outcome. No specific legal principle is established for citation, as the matter was resolved by a direction for expeditious disposal.

Key Issues

1. Whether a writ of mandamus should be issued directing the Principal Chief Commissioner of Income Tax, Gurugram, to decide the pending appeal filed by the petitioner. The petitioner argued that her appeal has been pending and she seeks a decision on it. The revenue's contentions are not recorded in the judgment.