Income Tax Department's Special Leave Petition dismissed with costs for filing it after an abnormal delay and on the ground of merits. The court criticizes the department's tendency to file petitions mindlessly and emphasizes the need for setting its house in order.

The Special Leave Petition filed by the Income Tax Department is dismissed due to a delay of 660 days in filing and the fact that similar petitions had already been dismissed by the court. The court criticizes the department's habit of filing petitions without careful consideration and after significant delays. The petition is dismissed both on the grounds of delay and on its merits. The Income Tax Department is ordered to pay costs of Rs. 50,000/-, which should be deposited with the Supreme Court Legal Services Committee within four weeks. The court directs that this order should also be brought to the attention of the Chairman of the Central Board of Direct Taxes to address the filing practices of the department.

There is a delay of 660 days in filing this Special Leave

Petition. Moreover, it is also an admitted fact that on the same

question of law, the petitioner had earlier filed Special Leave

Petitions which were dismissed by this Court way back in December,

2017. In spite thereof, the present special leave petition is filed

in June, 2018 even when the issue had attained finality. We

deprecate this tendency of the Income Tax Department in filing

special leave petition mindlessly and that to after such abnormal

delays.

This Special Leave Petition is dismissed both on the ground of

delay as well as on merits with costs of Rs. 50,000/- which shall

be deposited by the Income Tax Department with the Supreme Court

Legal Services Committee within four weeks.

This Order shall also be brought to the notice of the

Chairman, Central Board of Direct Taxes so that its house is set in

order.

Pending applications, if any, stand disposed of.

(SUSHIL KUMAR RAKHEJA) (RAJINDER KAUR)

AR CUM PS BRANCH OFFICER