2018 (5) TMI 159

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....costs of Rs. 50,000/- personally to be recovered from the officers concerned, who sanctioned the filing of petition and who filed the petition. This Court issued notice for final disposal in this appeal only on the limited aspects, as specified in the order dated 13.03.2018 that reads as under: "Heard learned counsel for the appellant and perused the material placed on record. Issue notice for final disposal returnable in two weeks only on the limited aspects as to why the observations as made in the order impugned be not clarified to be tentative in nature, relevant only for the purpose of prayer for interim relief; and as to why the part of order impugned imposing costs be not modified. Hand summons in addition to ordinary process i....

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....thout any rhyme or reason and called up on the Chief Commissioner of Income Tax to file his affidavit as to for what reason filing of such writ petition was considered necessary and as to why exemplary costs be not imposed in the matter. It appears that the affidavit pursuant to the aforesaid directions of the learned Single Judge was filed by the Principal Commissioner of Income Tax (2), Bengaluru. Thereafter, the learned Single Judge considered the matter in the impugned order dated 09.01.2018 and on being not satisfied with the submissions made on behalf of the petitioner/appellant, proceeded to dismiss the writ petition while imposing costs of Rs. 50,000/-, to be recovered from the officers who had sanctioned the filing and who ha....

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....rit petitions in relation to the interim orders need to be eschewed and the matters should not be unnecessarily dragged in the higher Courts but, on the facts and circumstances of the present case where, as against the impugned demand of Rs. 22.17 crores, the Tribunal granted the stay with deposit of Rs. 2 crores in addition to Rs. 3.32 crores; and looking to the issues involved, as regards expenditure towards AMP, it is difficult to deduce that the writ petition was filed in an entirely irresponsible manner or that the authorities should be penalized in monetary terms on that count. In the totality of circumstances, we do not find it necessary to dilate further in this matter. In our view, interest of justice shall be served with the cl....