https://www.taxtmi.com/caselaws?id=256853 The court dismissed the appeal by the Revenue challenging the Income-tax Appellate Tribunal's order on the block assessment period from 1997-98 to 2002-03. The court emphasized the importance of discouraging frivolous appeals and responsible decision-making to prevent unnecessary delays and loss to the public exchequer. Costs were imposed on the Revenue for filing the appeal, highlighting the need for efficient and responsible conduct in legal matters. The judgment underscored the significance of exercising discretion judiciously and refraining from challenging well-established facts. en-us Mon, 28 Apr 2014 00:00:00 +0530 Tue, 24 Feb 2015 06:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256853 The court dismissed the appeal by the Revenue challenging the Income-tax Appellate Tribunal's order on the block assessment period from 1997-98 to 2002-03. The court emphasized the importance of discouraging frivolous appeals and responsible decision-making to prevent unnecessary delays and loss to the public exchequer. Costs were imposed on the Revenue for filing the appeal, highlighting the need for efficient and responsible conduct in legal matters. The judgment underscored the significance of exercising discretion judiciously and refraining from challenging well-established facts. Case-Laws Income Tax Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256853