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2015 (6) TMI 812 - HC - Income TaxRectification of mistake - adverse remarks not only against the assessee but against the representative of the assessee - Held that:- Repeatedly, the Hon'ble Supreme Court cautioned the Presiding Officer of the Courts and Tribunals from adversely commenting and remarking on the conduct of parties or their representatives or pleaders. If these comments and remarks, adversely affecting them are not required for the decision of a case and it could be justly and fairly reached on the basis of material produced and the arguments canvassed, then, the Courts and Tribunals should refrain from passing any adverse remarks or making harsh comments on the conduct of the parties. Sobriety and restraint in judicial conduct is of paramount importance. Even if the Presiding Officer, members of the Tribunal are agitated by prolong arguments and often needless, still they must not lose patience and to a extent as to comment upon the conduct of the Advocates or representatives. That must been avoided as it would be a reflection on the working of the Tribunal as a whole. We delete and expunge all the remarks which have been made against the representative and the parties. Thus, passage or lines from the order particularly para 17 shall stand expunged and deleted. This would also include deletion of the direction to pay costs. The imposition thereof is accordingly set aside. Barring this interference and for the limited purpose and by clarifying that all contentions on merits of the application and of the controversy or subject matter thereof are kept open for being considered in the pending appeals, we dispose of this writ petition.
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