ACIT v. Epson India Pvt. Ltd ( 2018) 163 DTR 81 / 301 CTR 242 ( Karn) (HC)

S. 226 : Collection and recovery – Stay- PCIT & ACIT directed to pay personal costs for filing frivolous writ petition to challenge ITAT stay order.[ S. 220, 222,254(2A) ]

Dismissing the petition of the revenue , the Court held that ;raising unsustainable, illegal and high pitched demands and enforcing coercive recovery and challenging stay orders shows utterly irresponsible and unfair behaviour. Thereafter, seeking adjournments by the Dept of the hearing in the ITAT adds insult to the injury. Irresponsible and uncoordinated manner of the Dept strongly deprecated. PCIT & ACIT directed to pay personal costs for filing frivolous writ petition to challenge ITAT stay order. ( WP .No 12913 / 2017 ( T.IT) dt .9 -1-2018)