- (1.) RECENTLY 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 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. 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. V. Balram Das, Advocate on Record for Union of India was absent.
(3.) IT may be noted that following the rule of consistency, the Tribunal has followed its earlier judgment in the case of Sunrise Land and Housing Company Limited and DLF Commercial Project Corporation. 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.;