Bombay High Court orders all ITATs to enforce 90‑day judgment deadline

The Bombay High Court directed every Income Tax Appellate Tribunal (ITAT) in India to strictly adhere to the 90‑day time limit for delivering judgments, as mandated by Rule 34 of the Income‑Tax (Appellate Tribunal) Rules, 1963. The order arose after a taxpayer’s appeal was heard three times without a pronouncement, prompting the Division Bench of Justices Ravindra V. Ghuge and Gautam A. Ankhad to emphasize that judgments must be pronounced within 60 days, with a possible 30‑day extension only in exceptional circumstances.

The court’s directive aims to prevent repeated hearings and ensure timely resolution of tax disputes across the country.