The trust deficit between the Department and the Assessee, perhaps has led to the litigation being prolonged for more than a decade and a half. Every public body and Institution has a duty not only to build goodwill and defend its reputation but also to instill faith in the mind of public with regard to its functionality. There are times when the Institution has to show magnanimity, even in the existence of a bonafide error, and not unnecessarily embroil a party to litigation and prolong his agony.