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Low tax effect- appeal dismissed by honourable Supreme Court – however, casual attitude of even senior officers and senior counsels is apparent- such approach is a cause of un-necessary litigation, wasteful expenditure and brain drain- it must be stopped

Income Tax - Direct Tax Code - DTC - By: - CA DEV KUMAR KOTHARI - Dated:- 16-2-2016 - Relevant links and references: C.I.T., CENTRAL-1, CALCUTTA Versus M/s. HEMRAJ MAHABIR PRASAD LTD., CALCUTTA, 2016 (1) TMI 950 - SUPREME COURT OF INDIA Instruction No. 2/2005 dated 24.10.2005 of the CBDT Appeals before ITAT, High Courts and the Supreme Court: Filing of appeals is considered as serious decision and it should not be taken lightly. Because by filing an appeal, the opposite party is also called upon .....


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rivolous appeals are filed by revenue. Appeals before High Court and the Supreme Court are filed by CCIT/ CIT through standing counsels who are very senior advocates. Before filing an appeal, scrutiny and status report is prepares. Still we find that many appeals are filed without any merit. Cases have been noticed in which even before the Supreme Court, appeals are filed without proper examination and without determination of merit in filing of appeal. Case of HEMRAJ MAHABIR PRASAD LTD (supra) .....


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. The Court has noted as follows: Mr. A. K. Sanghi, learned senior counsel appearing for the Department, however, submits that the reason for filing the appeal presumably was that the issue involved had the recurring effect . We find that for The Appellant/ revenue the following five counsels appeared: Mr. A. K. Sanghi, Sr. Adv., Mr. T. M. Singh, Adv., Ms. Swarupama Chaturvedi, Adv., Ms. Anil Katiyar, Adv., Mr. B. V. Balaram Das, Adv. Thus in spite of elaborate procedure adopted in filing of app .....


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ppeals. Regarding submissions of counsels of assessee the Supreme Court has in order noted as follows: … , we are informed by the learned counsel of the Respondent that except the present appeal, which pertains to the Assessment Year 1991-1992, an order of the Tribunal giving the same treatment has been accepted by the Department and no appeals were filed even in the High Court. Based on the statement of counsels of assessee the appeal of revenue was dismissed as follows: Keeping in view .....


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cts, the appeal should not have been filed by revenue. Once revenue has filed an appeal, the subject matter has become contingent. To safe guard from contingent liability tax payer / assessee ahs to make arrangements for proper representation before honourable Supreme Court. The respondent assessee engaged advocates, and three advocates appeared namely: Ms. Shashi M. Kapila, Adv., Mr. Pravesh Sharma, Adv., Mr. Vikas Mehta, Adv. Therefore, it was a fit case for awarding of costs in favour of resp .....


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