B&B Tax

  “We have gone through the affidavits filed by the High Courts explaining the situation that exists within their jurisdiction. The High Courts have been dealing with these issues on the judicial as well as on the administrative side, and they are alive to the position that exists in each of their district courts. Under Article 227, the High Courts are entrusted with the power of superintendence over the district judiciary8 . We deem it appropriate to leave it to the High Courts to evolve such method or apply such measure that they deem expedient for an effective monitoring of the subject cases. 20. Having considered the matter in detail, we direct that: (i) Learned Chief Justices of the High Courts shall register a suo-motu case with the title, “In Re: designated courts for MPs/MLAs” to monitor early disposal of criminal cases pending against the members of Parliament and Legislative Assemblies. The suo-motu case may be heard by the Special Bench presided by the Learned Chief ...

ALL INDIA FEDERATION OF TAX PRACTIONERS v. UOI AND ANR [2023-DHC-8030-DB] Dated 06.11.2023   “10. We are satisfied that so far as increasing the sanctioned strength or the filing up of vacant posts of the Commissioner (Appeals) is concerned, the CBDT may not have any role to play. However, the Union of India, which is respondent no.1 in the present petition, may take appropriate measures and decision in that regard, inasmuch as filling up of all the present posts lying vacant would greatly assist in disposals of the pending appeals. The Union of India may also consider increasing the sanctioned strength of Commissioner (Appeals) substantially at least to the extent of 570 of such posts, to achieve the aims and objects of the Central Action Plan which is formulated every year. 11. Ms. Prem Lata Bansal learned Senior Counsel, submitted the following suggestions for consideration of this Court:- a. Working/Sanctioned Strength of the Commissioner (Appeals) should be increased subst...