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TMI Blog2016 (9) TMI 1556X X X X Extracts X X X X X X X X Extracts X X X X ..... de of Mr. Chhotrary. An Officer of the Income Tax in Court states that the department does not want to pursue Writ Petition No. 2860 of 2015, yet he still insists on not withdrawing the Petition. It appears that each Income Tax Officer considers himself as independent authority and not a part of one department. If each Officer of the Income Tax is allowed to separately canvass their view point and not the department s view, it would lead to chaos. It is to be noted that all authorities under the Act function under the overall supervision of Central Board of Direct Taxes in the execution of this Act. This filing of multiple Petitions on the same cause of action is normally not done. In fact, it is the first time, we are noticing multiple Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can only observe that the Officers of the Revenue must act in cooperation to protect its interest by putting up of joint show and not act at cross purposes. We have said so earlier, but it bears repetition, that the Commissioners of Income Tax must realize they are not independent entities but part of a team known as Income Tax Department administering the Direct Tax Laws. X X X X Extracts X X X X X X X X Extracts X X X X ..... el appearing for the Petitioner in Writ Petition No. 2860 of 2015 states that he has not received any written instructions and, therefore, he cannot withdraw the Petition. We are at a loss to understand this attitude of Mr. Chhotrary. An Officer of the Income Tax in Court states that the department does not want to pursue Writ Petition No. 2860 of 2015, yet he still insists on not withdrawing the Petition. It appears that each Income Tax Officer considers himself as independent authority and not a part of one department. If each Officer of the Income Tax is allowed to separately canvass their view point and not the department's view, it would lead to chaos. It is to be noted that all authorities under the Act function under the overall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department instructing their Counsel. 7 It is not for us to decide the dispute between the Officers of the department. In the above facts, it is necessary that the Principal Chief Commissioner of Income Tax Department at Mumbai file an affidavit, explaining the circumstances which have led to the filing of the two Petitions on the same cause of action by two different Officers of the Revenue. Further, he should also put on record whether the department still insists on pursuing with both the Petitions and the reasons for the same. This without losing sight of the fact that the Income Tax Department as a whole was represented by one Commissioner before the Settlement Commission whose order is subject of challenge before us. Further, in c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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