The Bombay High Court recently imposed costs of ₹25,000 on industrialist Anil Ambani for seeking an urgent hearing in a petition challenging a tax notice issued in April 2022. [Anil Ambani v. Deputy Director of Income Tax].Ambani had moved for an urgent hearing on March 27 before a bench of Justices MS Sonak and Jitendra Jain, challenging the show cause notice issued by the Income Tax authorities in April 2022. The Court expressed its displeasure over the request for an urgent hearing, noting that the notice had been issued nearly three years ago.“This facility for urgent circulation cannot be invoked by creating such artificial urgency. Besides, the challenge is only to a show cause notice. The petitioner has moved the Court at the fag end, when the assessment is likely to be time-barred by 31 March 2025,” the bench remarked..As a result, the Court dismissed the motion for an urgent hearing and imposed costs to be paid to Tata Memorial Hospital within two weeks. The matter was scheduled for hearing on April 1. However, when the case was heard on Tuesday, Ambani's counsel informed the Court that the petition would be withdrawn.He explained that the tax authorities had already issued an order on the same day the petition was scheduled for hearing. The lawyer also confirmed that the imposed costs had been paid..Senior Advocate Rafiq Dada with Advocate Gunjan Kakkad appeared for Anil Ambani.Advocate Suresh Kumar appeared for the Union of India.Advocate Akhileshwar Sharma appeared for the tax authorities..[Read Order]