Honourable court observed that  when the matters were placed for ‘admission’  the revenue counsel was not briefed the subsequent event of miscellaneous application .It was brought the notice  by the Counsel appearing for the assessee the subsequent development .We have no information as to whether prior to the decision of the Tribunal on this Miscellaneous Application, the Assessing Officer has already given effect to Tribunal’s initial or earlier order or otherwise. If the mistakes are corrected in the later order dated 13th January 2017, then, whether the Assessing Officer has given effect to that order also will be crucial and relevant for us.Court held that there is no discipline in the manner the Dept conducts matters. The Dept should not take legal matters casually and lightly. There should be a dedicated legal team in the department. Lack of preparation is affecting the performance of the advocates. They do not have full records & do not have the assistance of officials who can give instructions. The Commissioner of income tax should devote more time to their work rather than attending some administrative meetings and thereafter boasting about revenue collection in Mumbai. WP No.1936 of 2018. &  ITA No. 1320 of 2018, dt. 26.09.2018)

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