The top court observed that in the petition filed by the Commissioner of Income Tax, Ghaziabad, the department has said that a similar matter filed in 2012 was pending in the court. It, however, noted that the matter referred to as pending by the department was decided by the apex court way back in September 2012. “In other words, the petitioners have given a totally misleading statement before this court. We are shocked that the Union of India through the Commissioner of Income Tax has taken the matter so casually,” the bench said in its order while dismissing the petition. “As we have noted, there is an inadequate explanation of delay of 596 days in filing the petition and a misleading statement about pendency of a similar civil appeal,” it said.