HC imposes exemplary cost of Rs. 1 lakh on department for ‘gross abuse of process of Court’

It is unfortunate that the Revenue insists in arguing Appeals in this manner and for subsequent Assessment Years. The Revenue ought to have been fair and brought to the notice of this Court the fact that its Appeal challenging the very findings and conclusions for prior Assessment Years has been dismissed by this Court on merits. The reasons assigned ought to have been pointed out to us and thereafter, any explanation should have been offered for admission of this Appeal. In the light of the fact that the controversy is fully covered by the orders referred above

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