Revenue tells Tribunal its order is perverse - Tribunal sagely tolerates
THE arrogance of the babu knows no bounds.
In an appeal memo, the Revenue pleaded that the finding of the Tribunal (in a decision followed by the Appellate Commissioner) is improper, erroneous, invalid, illegal and perverse since the same suffers from mis-consideration of the provisions of the Rule as well as misconstruing the relevant circulars issued in this behalf.
See the audacity of the babu! He is sitting in judgement on the quality of the order passed by the tribunal!
The Tribunal in sagely stature observed, "using of such language in their memo of appeal against an order of the Tribunal is not called for and the proper course available to the Revenue is to challenge the orders of the Tribunal before the higher appellate forums instead of criticizing the said orders by using improper language."
The Department did, but the Supreme Court dismissed its appeal and the perverse order of the Tribunal has attained finality.
It is not known whether the learned Revenue officers who prepared the appeal memo were aware of the fact that the order of the tribunal was confirmed by the highest court in the country. If they were, they are indirectly calling the order of the Supreme Court also as perverse. And this perverse behavior of the babus would certainly amount to contempt of the Supreme Court.