Tendency of not accepting any adverse verdict on facts results in frivolous Appeals

In this Hon’ble Bombay High Court has given an opportunity to revenue to withdraw the Appeal as appeal was not having any merit and was not raising any substantial question of law. Hon’ble High Court Held as follows :-

We do not find how Officers lower down in the hierarchy can take decisions to file Appeals and that too against the decision of the Tribunal. The tendency not to accept any adverse verdict on facts results in frivolous Appeals being filed in this Court. That c

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