CHARISHMA HOTELS PVT LTD Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Learned Counsel Sri. Jeevan J. Neeralgi, accepts notice on behalf of respondents.

(2.) The petitioner has challenged the interim order passed by the 1st respondent on 07.02018 marked at Annexure-K to the Writ Petition as well as the order passed by the 1st respondent dated 103.2018 marked at Annexure-M to the writ petition, inter alia seeking for a direction to the 2nd respondent to consider and dispose of the appeals for the assessment years 2012-2013 and 2015-2016 pending before him within a period of two months.

(3.) Petitioner is an assessee being assessed as per the provisions of Income Tax Act, 1961 (hereinafter referred to as 'Act' for short). It is a company registered under the Companies Act, 1956. The assessee claims deduction under Section 35AD of the Act, of the entire capital of Rs.118,74,31,816/-. Assessments for the assessment year 2012-13 were concluded rejecting the claim of the petitioner for the deduction under Section 35AD of the Act. Aggrieved by the same, petitioner preferred an appeal before Commissioner of Income Tax (Appeals)-2, Bengaluru (hereinafter referred to as 'CIT(A)' for short), for the assessment year 2012-201