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2022 (12) TMI 1095 - HC - Income TaxImposition of Cost on Income Tax officers - Reduction of cost imposed by our judgment in SR COLD STORAGE VERSUS UNION OF INDIA AND 3 OTHERS [2022 (8) TMI 806 - ALLAHABAD HIGH COURT] - respondents have acted arbitrarily, illegally without jurisdiction, caused harrassment to the petitioner and abused power conferred under the Act, 1961, which resulted in creation of illegal demand of income Tax - HELD THAT:- As considering the request and steps being taken by the respondent-department to improve its working so as to rule out possibility of harassment of genuine assessees in the hands of the departmental-officers, we reduce the cost from Rs.50 lacs to Rs.5 lacs with the consent of learned counsel for the petitioner and accordingly modify our judgment dated 11.08.2022 in respect of cost only. The cost shall be deposited by the respondents within one month from today in terms of the directions given in the judgment in SR COLD STORAGE [supra].
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