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2019 (4) TMI 65 - SC - Income TaxChallenge of stricter passed by High Court against AO - adverse remarks - HELD THAT:- High Court was not justified in its remarks against the petitioner and in issuing the directions which it has issued. The High Court, in the course of its judgment has issued a slew of directions including: (i) The necessity of weeding out ‘deadwood’; (ii) imposition of costs of ₹ 1.5 lakhs which are to be apportioned among two officers, out of them being the petitioner; (iii) Making an adverse entry in the Annual Confidential Reports of the petitioner; and (iv) Denial of promotion including monetary benefits to the petitioner. Apart from the fact that these directions were issued without specific notice to the petitioner, we find that they were wholly unnecessary having regard to the lis before the High Court. We accordingly, expunge the adverse remarks made against the petitioner in the impugned judgment and order of the High Court as well as the directions issued against the petitioner. Since the assessee is not concerned with the grievance which has been made by the petitioner before this Court, it was not necessary to issue notice to him in the present proceedings. SLP accordingly, disposed of.
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