PCIT vs. Radan Multimedia Ltd (Bombay High Court)
There is no discipline in the manner the Dept conducts matters.
The Dept should not take legal matters casually and lightly. There
should be a dedicated legal team in the department. Lack of preparation
is affecting the performance of the advocates. They do not have full
records & do not have the assistance of officials who can give
instructions. The CsIT should devote more time to their work rather than
attending some administrative meetings and thereafter boasting about
revenue collection in Mumbai
If Appeals are filed routinely merely because the Revenue thinks that
there are huge stakes involved, then, it is expected that the Revenue
officials come fully prepared to Court, give instructions and before the
matters are actually argued before us, they hold meeting and conference
with the Revenue advocates. Very often, lack of preparation is
affecting the performance of the advocates. One of the reasons why the
advocates are not in a position to render complete assistance to the
Court is because they themselves do not have full records. They do not
have the assistance of the official, who can give them instructions.
Arguing matter before a Court requires presence of mind. At times, one
has to think on toes. More so, when the scales are not evenly balanced.
The assessees and their counsel are fully equipped, but the Revenue does
not have such degree of competence nor are they efficient enough