2023 (1) TMI 133 - SCH - Income Tax

Judgment and order passed by the High Court as a non-speaking and non-reasoned - HELD THAT - Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the High Court of Judicature at Bombay in Writ Petition . 2022 (1) TMI 1319 - BOMBAY HIGH COURT by which the High Court has dismissed the said writ petition in the most casual and cursory manner and the order is a non-speaking order and nothing has been discussed on merits at all and the recent decision of this Court in the case of Vishal Ashwin Patel 2022 (3) TMI 1296 - SUPREME COURT by which this Court has set aside the similar order passed by the very Bench and remanded the matter to the High Court, we set aside the impugned order passed by the High Court dismissing the writ petition. We remand the matter to the High Court to decide and dispose of the writ petition in accordance with law and on merits and to pass a reasoned and speaking order. The present Appeal is accordingly allowed to the aforesaid extent.

Summary

Issues:
Remand of matter to High Court due to non-speaking and non-reasoned order.

Analysis:
The Supreme Court, comprising Hon'ble Mr. Justice M.R. Shah and Hon'ble Mrs. Justice B.V. Nagarathna, issued notice in a matter where the impugned judgment and order passed by the High Court was deemed non-speaking and non-reasoned. Referring to a previous decision, the Court decided to remand the matter to the High Court. The respondents were requested to accept notice, and leave was granted in the case. The Court expressed dissatisfaction with the High Court's dismissal of the writ petition in a casual and cursory manner, highlighting that the order was non-speaking and lacked discussion on merits. Citing a recent decision where a similar order was set aside and remanded, the Supreme Court set aside the impugned order and directed the High Court to decide the writ petition on merits, passing a reasoned and speaking order. The appeal was allowed accordingly, with no costs imposed.