2010 (8) TMI 702

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....wal, learned counsel for the appellant and Mr.B. N. Goswami, learned counsel for the respondent. It is fairly statedby Mr. Sanjeev Sabharwal, learned counsel for the appellant that the tax impact would be Rs. 1,80,000.   In CIT v. Ashok Kumar Manibhai Patel and Co. [2009] 317 ITR 386(MP), a Division Bench of the Madhya Pradesh High Court has held asthus (page 390) :   "Quite apart ....

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....ce of the fact that by passage of time money value has gone down, the cost of litigation expenses has gone up, the assessees on the file of the Department have been increased consequently, the burden on the Department has also increased to a tremendous extent. The corridors of the superior courts are chocked with huge pendency of cases. In this view ofthe matter, the Board has rightly taken a deci....