2023 (8) TMI 1346

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..... ndia. - need to pass strictures against the offices - HC held action of recovery on the part of the respondents was de-hors the statutory provisions specified under Section 220(6), 245 of the IT Act and was without jurisdiction in terms of Sections 222 and 223 of the IT Act and imposed a cost upon the respondents which is quantified to Rs.50,000/- which the respondent-department shall pay - HELD .....

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..... hat the petitioners would be satisfied if the imposition of exorbitant cost of Rs.50,000/- on the petitioners is set aside as the main matter is still not yet disposed of. In the circumstances, we are not inclined to interfere in the matter on merits as such, but the cost of Rs. 50,000/- imposed by the High Court is set aside. Pending application(s), if any, shall also stand disposed of. - .....

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