Authorities Criticized for Ignoring High Court Precedents, Creating Unnecessary Litigation for Taxpayers; Suggested Costs to Deter Behavior.

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....Just to take a contrary view in favour of the Revenue, the authorities unneccesarily create a forum for litigation for the assessee by taking different and divergent views, despite there being binding precedents from the jurisdictional high Court. This tendency of the revenue authorities not to follow the judgments of superior Constitutional Courts deserves to be strongly deprecated by imposition of suitable costs on them - HC....