What did the Supreme Court hold?

The Supreme Court partly allowed the interlocutory applications for extension of time. The concerned Commissioner of Income Tax was directed to dispose of the pending appeals within four months from the date of the order.

The Supreme Court had previously directed the Special Court to decide certain issues expeditiously. Time extensions were granted, and further applications were filed seeking an additional three months for the CIT(A) to dispose of appeals for specific assessment years.

What were the issues?

The primary issue was whether to grant a further extension of time for the disposal of pending appeals by the Commissioner of Income Tax (Appeals).

Dy.Commr.of Income Tax vs State Bank of India | Supreme Court 2009

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION INTERLOCUTORY APPLICATION NOS.9-11 & 12-14 OF 2009 IN CIVIL APPEAL NO.7269-7271 OF 2008 DY.COMMISSIONER OF INCOME TAX Appellant (s) VERSUS STATE BANK OF INDIA & ORS. Respondent(s) WITH IA 11-15/2009 in C.A. Nos.7272-7276/2008 IA 9-12/2009 in C.A. NOs.326-329 of 2008 C.A. No.2672/2009 O R D E R This Court disposed of the Civil Appeals by judgment dated 3.12.2008, reported in 2009 (2) SCC 451, by which, in para 47 of the said Judgement, the Special Court was requested to decide the issues mentioned in para 45 of the said Judgment, as expeditiously as possible, preferably within a period of three months from that date. Thereafter, on an application for extension of time, this Court by its order dated 26.2.2009 extended the time for a further period of three months and the same is stated to have been expiring on 1.6.2009. contd....2/-

::2:: Now, by way of present Interlocutory applications, being I.A. No.9- 11 of 2009 in C.A. Nos.7269-7271/2008, IA Nos.11-15 in C.A. Nos.7272-7276/2008 & I.A. Nos.9-12/2009 in C.A. Nos.326-329/2008, prayer has been made for extension of time mentioned in para 47 of the aforesaid judgment dated 3.12.2008 by a further period of three months from the date of the final order passed by the CIT (A) in the Appeals for Assessment Year 1992-93 and Assessment Year 1993- 94 in the cases of the assessee.

After hearing Mr. Parag P. Tripathi, learned Additional Solicitor General and Mr. K.K. Venugopal, learned Senior Counsel appearing for the opposite party, the aforesaid Interlocutory Applications seeking extension of time are partly allowed and the concerned Commissioner of Income Tax is directed to dispose of the appeals pending before him within a period of four months from this date, without granting unnecessary adjournment to either of the parties. List the rest of the matters in last week of August, 2009. .........................J. (TARUN CHATTERJEE) .........................J. (H.L. DATTU) NEW DELHI, APRIL 24, 2009.

DY.COMMR.OF INCOME TAX vs. STATE BANK OF INDIA

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