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2015 (9) TMI 611

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..... ct appeal. We accept the incumbent Assessing Officer's statement in the affidavit dated 24 August 2015 that there was no intent on his part to mislead this court in affidavit dated 29 June 2015 and that the same happened due to a genuine mistake and misunderstanding on his part. We trust that the Principal Commissioner of Income Tax would take appropriate action, if necessary, after considering the explanation received from the concerned officers. We accept the apology of the erstwhile and incumbent Assessing Officer and close the present issue. - Income Tax Appeal No. 1574 of 2013 - - - Dated:- 1-9-2015 - M. S. Sanklecha And G. S. Kulkarni, JJ. For the Appellant : Mr Anil Singh, Additional Solicitor General with Mr Suresh Kumar, Mr .....

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..... 15 filed was misleading. Besides, no explanation was offered with regard to the status of the appeal, if any, filed from the order of the Tribunal for Assessment Year 2006-.07. 3) This Court had in its order dated 29 June 2015 also indicated its concern with regard to the manner in which the present appeal has been filed. Besides also the manner in which the appeals are being filed and attended to in this Court by the revenue. On 11th August 2015 when the matter reached hearing the revenue placed reliance upon two affidavits, one dated 3 August 2015 by Commissioner of Income Tax (Judicial ) and the earlier affidavit dated 29 June 2015 of the incumbent officer having jurisdiction over the respondent's case. The affidavits as filed wer .....

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..... enders an unconditional apology. It is also pointed in the affidavit that the appeal for Assessment Year 2006-07 has been decided on 11 July 2014 by this Court. Similarly, the incumbent Assessing Officer has also filed further affidavit dated 24 August 2015 explaining the mistake which had occurred in his affidavit dated 29 June 2015 and apologized for the same. 6) We accept the unconditional apology of the present incumbent Assessing officer as well as erstwhile Assessing officer who was Officer responsible for filing the appeal. We trust that they would be more careful in the manner in which appeals/affidavits etc. are filed in the Court and would cease to adopt a casual approach as reflected in the filing and prosecution of the subjec .....

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