2016 (9) TMI 1556

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.... No. 2557 of 2015. 2 We find that both Petitions filed by the Income Tax Department, challenge the same impugned order dated 21st May, 2015 passed by the Income Tax Settlement Commission under Section 245D(6) (B) of the Income Tax Act, 1961 (the Act). 3 On 27th July, 2016, when this Petition was adjourned at the instance of the Revenue, we inter alia, recorded in para 3 of our order as under:" We find that two petitions have been filed by the Revenue challenging the order dated 21st May, 2015 by different Officers of the Revenue. The aggrieved party in both the case is only one i.e. the Income Tax Department. Prima facie, two petitions by one aggrieved party i.e. the Income Tax Department on the same cause of action cannot be filed. On....

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....rd of Direct Taxes in the execution of this Act. This filing of multiple Petitions on the same cause of action is normally not done. In fact, it is the first time, we are noticing multiple Petitions are being filed by the Income Tax Department through different Officers, challenging the same impugned order. This certainly leads to waste of public money as more than one Advocate is briefed to canvass/ agitate the same issue. 5 The grievances of the Revenue as a whole could be made a subject matter of single Petition. We do not know why in this case the Revenue has chosen to file multiple Petitions, challenging the same impugned order dated 21st May, 2015. We can only hazard a guess that it could be on account of one of the following possibi....