Delhi H.C : Assessee was driven to unnecessary litigation even after concluding order had been passed in her case, cost was to be awarded against revenue for such a conduct

High Court Of Delhi

Ms. Chain vs. Under Secretary, Government Of India, Ministry Of Finance, Central Board Of Direct Taxes

Section : 260A

Badar Durrez Ahmed And R.V. Easwar, JJ.

W.P.(C) No. 2045 Of 2012

April 8, 2013

JUDGMENT

1. It is an admitted fact that since the last date of hearing all the jewellery has been returned to the petitioner at Ahmadabad. Now, nothing remains with the respondents. However, since the petitioners were driven to litigation to retrieve the jewellery even after the order was passed by the CIT (Appeals) as far back as on 17-05-2010, we feel that the petitioner ought to be awarded costs. Thus, while disposing of this writ petition, as no further directions are necessary, we direct I that the respondents, in particular, respondent No.6 shall pay costs of Rs. 15,000/- to the petitioner within two weeks.

2. The writ petition stands disposed of.

3. All pending applications stands disposed of.

[Citation : 354 ITR 310]

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