TMI Blog2022 (12) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... 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]. - Writ Tax No. - 723 of 2022 - - - Dated:- 19-12-2022 - Hon'ble Surya Prakash Kesarwani And Hon'ble Jayant Banerji JJ. For the Petitioner : Abhinav Mehrotra,Satya Vrata Mehrotra For the Respondent : A.S.G.I.,Gaurav Mahajan ORDER 1. Heard Sri Abhinav Mehrotra, learned counsel for the petitioner and Sri S.P. Singh, learned Additional Solicitor General of India assisted by Sri Anand Tiwari, learned Central Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivered on 11.08.2022. (ii) Letter F. No. Pr. CCIT/KNP/JCIT(T J)/Writ/10/2022-23/3097 dated 22.08.2022 of Pr. CCIT, UP (West) Uttarakhand, Kanpur. Kindly refer to the above. 2. In this regard, it has been informed that an explanation has been called from the Jurisdictional Assessing Officer (JAO) regarding the circumstances in which the case of the assessee was reopened without proper verification of the information uploaded on the departmental functionally. 3. The undersigned is directed to convey that a copy of the explanation so obtained may kindly be sent to the O/o DGIT (Vigilance) along with comments of the Supervisory Authority, at the earliest for necessary action at their end. A copy of the same may also be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sociation T.N. v. Union of India (2005) 6 SCC 344 Judicial notice can be taken of the fact that many unscrupulous parties take advantage of the fact that either the costs are not awarded or nominal costs are awarded on the unsuccessful party. Unfortunately, it has become a practice to direct parties to bear their own costs. In large number of cases, such an order is passed despite Section 35(2) of the Code. Such a practice also encourages filing of frivolous suits. It also leads to taking up of frivolous defences. Further wherever costs are awarded, ordinarily the same are not realistic and are nominal. When Section 35(2) provides for cost to follow the event, it is implicit that the costs have to be those which are reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arassed the respondents to the hilt for four decades in a totally frivolous and dishonest litigation in various courts. The appellants have also wasted judicial time of the various courts for the last 40 years. 56. On consideration of totality of the facts and circumstances of this case, we do not find any infirmity in the well reasoned impugned order/judgment. These appeals are consequently dismissed with costs, which we quantify as Rs.2,00,000/- (Rupees Two Lakhs only). We are imposing the costs not out of anguish but by following the fundamental principle that wrongdoers should not get benefit out of frivolous litigation. Punjab State Power Corporation Ltd. v. Atma Singh Grewal (2014) 13 SCC 666 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealt with firmly. A litigant who takes liberties with the truth or with the procedures of the Court should be left in no doubt about the consequences to follow. Others should not venture along the same path in the hope or on a misplaced expectation of judicial leniency. Exemplary costs are inevitable, and even necessary, in order to ensure that in litigation, as in the law which is practised in our country, there is no premium on the truth. 14. Courts across the legal system - this Court not being an exception are choked with litigation. Frivolous and groundless filings constitute a serious menace to the administration of justice. They consume time and clog the infrastructure. Productive resources which should be deployed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re in need of justice. Imposition of real time costs is also necessary to ensure that access to courts is available to citizens with genuine grievances. Otherwise, the doors would be shut to legitimate causes simply by the weight of undeserving cases which flood the system. Such a situation cannot be allowed to come to pass. Hence it is not merely a matter of discretion but a duty and obligation cast upon all courts to ensure that the legal system is not exploited by those who use the forms of the law to defeat or delay justice. We commend all courts to deal with frivolous filings in the same manner. 17. That, in response to the contents of Paragraph No. 13 of the Affidavit of Compliance dt. 01.09.2022, it is submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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