Claim of the refund was rejected by the AO  on the ground that the refund had been adjusted against the tax demand relating to subsequent6 assessment years , in view of the fact that notice of demand under S.156  for subsequent years was never served on the assessee . Order was set side with the direction to grant the refund and cost of Rs.50 lakhs  was levied which was to be recovered from the salaries of the Officer . Superiors were directed to take appropriate action . Revenue filed SLP before the Apex Court . Apex Court held that , High Court was not justified in its remarks against the DCIT and in issuing directions that (i) ‘deadwood’ should be weeded out (ii) personal costs of Rs. 1.5 lakh should be imposed (iii) adverse entry should be made in the Annual Confidential Report (iv) Denial of promotion etc. The directions were wholly unnecessary to the lis before the Court & are expunged .( SLP No. 48031/2018, dt. 01.03.2019)