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2001 (7) TMI 78 - HC - Income Tax

Issues Involved:
The judgment addresses the issue of costs incurred due to withdrawn notices by respondents.

Summary:

The High Court of Rajasthan, in the judgment delivered by Justice S. K. Keshote, noted that the matter had become infructuous as the main notices had been withdrawn by the respondents. The petitioner sought costs for filing the petition due to the illegal notices issued by respondents. Respondent No. 3 had issued a notice in pursuance of an order which was subsequently withdrawn. The court acknowledged that without the withdrawn notices, there would not have been a need for the petitioner to approach the court.

The court emphasized that litigation is not a luxury and litigants approach the court for redressal of grievances or enforcement of rights when unavoidable. Considering the significant costs involved in litigation, the court found the petitioner's engagement of an advocate and the fees paid to be reasonable. The court awarded Rs. 13,000 as costs of the petition to the petitioner, directing respondent No. 2 to bear this amount.

In conclusion, the judgment highlights the importance of considering the substantial costs incurred by litigants and the reasonableness of engaging legal representation in awarding costs in legal proceedings.

 

 

 

 

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