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        Case ID :
        Income Tax

        Frivolous additions by the Revenue - the Revenue has failed to...

        Court Imposes Rs. 25,000 Fine on Revenue for Frivolous Additions and Misidentifying Sale Proceeds as Taxable Income.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Frivolous additions by the Revenue - the Revenue has failed to understand the fundamental difference between sale consideration on one hand and income chargeable to tax on the other. The Revenue despite being assisted by thousands of experts in the field of finance and taxation, has committed such elementary mistake leading to harassment to the assessee who has been compelled to file the present avoidable piece of litigation. More so, this Court has been compelled to decide this frivolous matter wasting its precious time and energy which could have been utilized in more pressing matters. - Cost of Rs. 25000 imposed - HC
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