COMMISSIONER OF INCOME TAX v. REALEST BUILDERS AND SERVICES LIMITED
2008-03-13
B.SUDERSHAN REDDY, S.H.KAPADIA
body2008
DigiLaw.ai
ORDER 1. Recently the Union of India appointed Shri Parag P. Tripathi as Additional Solicitor General so that quality assistance could be given to this Court in income tax matters. Shri Tripathi, learned Additional Solicitor General, has been giving good assistance in numerous matters. We have no complaint in that regard. 2. However, of late, we find once again advocates appearing, before us, for the Union of India in tax matters involving huge revenue, who are not ready to argue the matters. Once again there is a relapse. This is one such case. 3. Mr Amarjit Singh, learned Additional Solicitor General, informs us that he is not in a position to argue the matter on merits of the case as he was not briefed by the briefing counsel, Mr D.K. Singh. Even Shri B.Y. Balaram Das, Advocate-on-Record for the Union of India was absent. 4. It may be noted that following the rule of consistency, the Tribunal has followed its earlier judgment in Sunrise Land and Housing Co. Ltd. and DLF Commercial Project Corpn. Even a copy of that judgment is not made available to the Court. We may add that of late, in numerous matters, once again the Union of India remains unrepresented before this Court. We are shocked at the state of affairs. Moreover in this case, this Court had given a fixed date and yet no arrangements have been made. We want in future proper assistance from the Union of India in tax matters. We expect advocates to be briefed, who have some experience in tax matters. 5. The Registry is directed to forward a copy of this order to the Ministry of Finance and to the Ministry of Law for their urgent attention. The Registry is directed to submit a report of compliance with service on the Ministry of Finance and on the Ministry of Law within four weeks from today. 6. Mr P.N. Monga, learned counsel appearing for the assessee, seeks costs for adjournrnent of this matter. We direct the Union of India to pay cost of Rs 5000 within four weeks. 7. Stand over for four weeks.