Deputy Commissioner of Income Tax v. Maxis International Sdn Bhd - SLP Filing After Dismissal Of Similar SLPs

Practice and Procedure - Department is continuously filing Special Leave Petitions such as the present one despite the orders passed earlier by this Court dismissing similar Special Leave Petitions following the decision of this Court in Engineering Analysis Centre of Excellence Private Limited vs. Commissioner of Income Tax - SC observed: Once the Special Leave Petition has been dismissed by the Supreme Court based on an earlier judgment of this Court, there ought not to be any more petitions filed by the Department which will in any case be dismissed based on the earlier judgment of Supreme Court- Filing of such frivolous cases will only add to the pendency of this Court and to docket explosion and lead to waste of judicial time. (Para 4-5)