9911796707
TMI Blog2014 (7) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... be wasted in such frivolous litigation – appeal dismissed with costs – Decided against Revenue. - Income Tax Appeal No. 424 of 2012, Income Tax Appeal No. 425 of 2012, Income Tax Appeal No. 483 of 2012 - - - Dated:- 10-7-2014 - S. C. Dharmadhikari And B. P. Colabawalla,JJ. For the Petitioner : Mr. Suresh Kumar For the Respondent : Mr. J. D. Mistry, A. K. Jasani ORDER P. C. When these matters were called out, one of us (Justice B. P. Colabawalla), indicated to both the Assessee and Revenue that he holds shares of Assessee M/s. Larsen and Toubro Ltd, but both the sides fairly stated that the matter may not be removed from our Board. There is no need for Justice B. P. Colabawalla to recuse himself from this matter. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t find justification for filing of such appeals. We have found that merely expressing displeasure orally is not serving any purpose. 6. Time and again we have to deal with such Appeals. Merely because they are filed that they get listed on the Daily Admission Board. The Advocates filing them and routinely, so also those instructing them do not have authority to withdraw them. Consequently, they are pressed and argued resulting in a hearing, may be brief and an order of this Court dismissing them. Some times there are at least 35 such cases on our daily board. We do not understand why higher officials do not have the courage to take bold decisions particularly of not pursuing such matters upto this court or higher. Because the Assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at large. They deal with public revenue and public money and that cannot be wasted in such frivolous litigation. We, therefore, dismiss these appeals with costs quantified at ₹ 1,00,000/each. Costs shall be paid to the Maharashtra State Legal Services Authority, Mumbai within a period of four weeks from today. 8. It would be open for the superior/competent authority to recover the costs personally from the officer responsible and equally take disciplinary action against him if the power to decide about filing such appeals is abused or the decision making authority is utilized to harass innocent Assessees. Every case must be dealt with on its merit and no routine exercise ought to be undertaken merely because the Revenue impact i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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