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HC imposes cost on revenue for perusing fruitless, frivolous & vexatious cases
Case Law Details
- Case Name
- Nitin Nema Vs Office of Principal Chief Commissioner of Income Tax (Madhya Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Madhya Pradesh HC
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Nitin Nema Vs Office of Principal Chief Commissioner of Income Tax (Madhya Pradesh High Court)
In this case Revenue has failed to understand the fundamental difference between sale consideration on one hand and income chargeable to tax on the other. The Revenue despite being assisted by thousands of experts in the field of finance and taxation, has committed such elementary mistake leading to harassment to the assessee who has been compelled to file the present avoidable piece of litigation. More so, this Court has been compelled to decide this frivolous matter wasting its precious time and en...
