In Brief
The Supreme Court dismissed multiple special leave petitions filed by the Commissioner of Income Tax challenging a High Court judgment in a tax case. While finding no substantive infirmity in the High Court's decision on the merits, the Court agreed with the petitioner that a cost order of Rs. 1 lakh imposed against the tax department was unfair and uncalled for. The Court accordingly expunged the paragraph containing this cost sanction while maintaining the rest of the judgment, and deferred hearing on certain petitions for later listing."
The lawyer headnote and full judgment text are available to registered users.