|The Tax Publishers
Income Tax--Judicial Discipline
Orders of the High Court Should not be Cryptic, Non-Speaking and Non-Reasoned : A Recent Case before the Supreme Court
Akhilesh Kumar Sah
In this write-up the learned author while recalling the recent decision of Supreme court in the case of Vishal Ashwin Patel, concludes that the order of High Court as and when rendered should be speaking reasoned one non-cryptic and should have a detailed factual matrix of the case. If the writ petitions filed by the petitioners are dismissed by High Court casually with Cryptic, non-speaking and non-reasoned orders it would help in reducing the burden of litigation, particularly in the interest of justice as well as taxpayers.
Recently, the Supreme Court of India decided the civil appeal in Vishal Ashwin Patel v. ACIT [(Civil Appeal No. 2200-2203 of 2022), on 28-3-2022]. Feeling aggrieved and dissatisfied with the orders passed by the High Court of Judicature at Bombay Writ Petitions Nos. 3209/2019, 3150/2019, 3208/2019 and 3137/2019 in which the Division Bench of the High Court had dismissed the writ petitions in which the appellants - original writ petitioners had challenged the reopening of the assessment/reassessment proceedings, the original writ petitioners preferred the appeals before the Supreme Court.
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