Heard Thrice, Judged Never: Bombay HC Directs Every ITAT to Follow the 90-Day Rule for Delivering Judgments
When a taxpayer told the Bombay High Court he was staring down a fourth round of arguments after the matter was heard thrice without any pronouncement of judgment, the Court didn’t just fix his case, it ordered every ITAT in the country to start following the 90-day rule under Rule 34, Income-tax (Appellate Tribunal) Rules, 1963.