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2016 (10) TMI 1081 - HC - Income TaxDiscriminatory treatment - No affidavit from the Chairperson of the C.B.D.T. - respondent no.1. - Held that:- The enigmatic omission to follow the order of the Supreme Court on ostensible reason of some disparity on account of some proceedings in the High Court or Tribunal, would surely not be permitted to be perpetuated. Hence, we are of the prima facie view that when the counsel for the respondent nos.1 and 2 has sought time to overcome the technical objection of no affidavit on behalf of the respondent no.1, despite the time being granted, we fail to understand as to why there was no affidavit from the Chairperson of the C.B.D.T. - respondent no.1. Learned counsel for the respondent nos.1 and 2 submitted that the affidavit, which is filed at page 55 dated 20.09.2016, is along with due authority from the Chairperson of C.B.D.T. and hence though the same is in order, in case if it is required to be treated as no affidavit so far as respondent no.1 is concerned, let there be one more date and adjournment so that the technical objection could be overcome. When the Court is inclined to accept the request for adjournment so as to enable the counsel for the respondents to complete the formality of pleadings, it would be in the fitness of thing that the statement ought to have been continued. However, when the counsel has pleaded her inability to continue with the statement, this Court is of the view that the adjournment shall not in any manner create any prejudice to the applicant and similarly situated persons.
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