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2015 (6) TMI 812 - HC - Income Tax


Issues:
1. Adverse remarks against the assessee and the representative by the Tribunal.
2. Judicial conduct and the necessity of restraint in making adverse comments.

Analysis:

Issue 1: Adverse remarks against the assessee and the representative by the Tribunal
The High Court noted that the representative of the assessee, a Chartered Accountant, was subjected to adverse remarks by the Tribunal in paragraph 17 of its order. The representative argued that the adverse remarks were unwarranted, especially considering the nature of the miscellaneous application. The High Court emphasized that passing critical remarks on the conduct of parties or their representatives should be avoided unless absolutely necessary for the decision of the case. Referring to Supreme Court judgments, the High Court highlighted the importance of maintaining sobriety and restraint in judicial conduct. In light of these principles, the High Court expunged all adverse remarks made against the representative and the parties, including the direction to pay costs.

Issue 2: Judicial conduct and the necessity of restraint in making adverse comments
The High Court underscored the significance of judicial restraint and discipline in the administration of justice. Quoting various Supreme Court judgments, the High Court reiterated that derogatory remarks should not be made against individuals unless essential for the case's decision. The court emphasized that judges must exhibit humility and respect towards all parties involved in the legal process. The High Court, in line with these principles, deleted all adverse remarks against the representative and the parties, emphasizing the need for judicial respect and restraint. The High Court clarified that while expunging the remarks, it kept all contentions on the merits of the application open for consideration in the pending appeals.

In conclusion, the High Court intervened to expunge adverse remarks made by the Tribunal against the assessee and the representative, emphasizing the importance of judicial restraint and respect in legal proceedings. The judgment serves as a reminder of the judiciary's duty to maintain sobriety and fairness in conduct while upholding the principles of justice and independence.

 

 

 

 

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