2024 (8) TMI 58

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..... ing the AO to exclude interest u/s 244A granted to it on excess refund claimed through a revised return - HELD THAT:- As perused the application seeking condonation of delay. We are totally dis-satisfied with the manner in which the said application has been drafted inasmuch as it gives an impression that a cyclostlyed and sterotyped form of application has been made use of to insert certain dates .....

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..... sed the application seeking condonation of delay. We are totally dis-satisfied with the manner in which the said application has been drafted inasmuch as it gives an impression that a cyclostlyed and sterotyped form of application has been made use of to insert certain dates so as to adjust to the date of filing of the special leave petition(s). The explanation offered for the said delay is also n .....

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..... ve Petitions have been filed only to seek an imprimatur of this Court in the cases. We do not appreciate this practice of the Department in doing so. It is necessary that the Department takes into consideration only those cases which are fit enough and have merit to be filed before this Court expeditiously and does not make it a habit to assail almost every order or judgment which is otherwise cor .....

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