The Supreme Court criticized the income-tax department for frequently filing petitions in courts and tribunals after the designated time limit. It rejected an appeal by the department against Bharti Airtel Ltd due to a delay of over four years in filing the appeal.
The court accused the department of reopening cases without sufficient cause after succeeding in a previous case and emphasized the need for a proper litigation policy. Additionally, it mentioned the rejection of the department’s appeal by the Delhi High Court due to a delay of four years and 100 days, well beyond the 120-day time limit for such appeals under the Income-Tax Act.