The CBI today contended before a Delhi court that there is no change in government's stand on withdrawing the case against Italian businessman Ottavio Quattrocchi in the wake of the Income Tax Appellate Tribunal (ITAT) order in the Bofors pay-offs case.Additional Solicitor General P P Malhotra said, the judgement of the tribunal is wholly irrelevant and reliance on it is totally misconceived.He made it clear that there has been no change in the stand of the government on withdrawing the case against Quattrocchi after the Chief Metropolitan Magistrate Vinod Yadav queried about government's position on he issue.Malhotra said while pleading for withdrawal of criminal case against 70-year-old Quattrocchi that there are clear findings that dispute before the tribunal was in relation to Income Tax liability rather than fixing any criminal liability or accountability of the assessee Quattrocchi and Win Chadha for any other law or obligation. He said that the assessing officer is not a court. The proceedings before it are not strictly judicial proceedings and rules of rigour evidence are not applicable and there is difference between criminal proceedings and judicial proceedings.Malhotra, appearing for the CBI, contended that the tribunal did not even consider the judgement passed by the Delhi High Court which dealt with criminal liability of the accused person in the Bofors pay-offs case.Malhotra asked the court not to rely on the ITAT order while deciding the plea of the CBI for withdrawing case against Quattrocchi as that proceeding was different from the criminal proceeding against Quattrocchi.Meanwhile, Advocate Ajay Agarwal, who has challenged the CBI move, opposed the agency's contentions seeking withdrawal of the prosecution against the elusive Italian businessman saying, in the changed circumstances, the probe agency should withdraw its application and file a fresh affidavit detailing its future action to bring back Quattrocchi to face the trial.He moved a fresh application seeking directions to the CBI to respond to the judgement of the ITAT in which it has been said that Quattrocchi had received kickbacks in the gun deal.