Dismissing the petition  of the revenue the Court held that ; there is an inadequate and unconvincing explanation given for the delay of 596 in filing the petition . Secondly it is mentioned in the proforma for listing that a similar matter is pending in this Court. However ,the office has given the report stating that the said case was decided by this court as far back as on 27 th September , 2012. Court observed that as the petitioner have given a totally misleading statement and Union of India through the CIT has taken the matter so casually . Accordingly the dismissing the petition , the Honourable Court directed the petitioner to pay cost of Rs 10 lakhs to be paid to the Supreme Court Legal Services Committee .