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2023 (12) TMI 818 - SCH - Income TaxValidity of notice issued u/s 153C - writ direction or order to quash and set aside the impugned notices u/s 153C and the order disposing off the objections along with the show Cause Notices issued for A.Y. 2016- 17, A.Y. 2017-18 and A.Y. 2018-19 - HELD THAT - As order speaks itself in as much as the writ petition was not entertained by the High Court for reasons to be followed which due to paucity of time was not dictated on 27.9.2021 on which the matter was disposed of. However, no reasons were dictated at all. It is also brought to our notice that the Presiding Judge of the Division Bench has also retired. In the circumstances, the writ petition will have to be re-heard. Consequently, the impugned order is set aside. The matter is remanded to the High Court. The writ petition is restored on the file of the High Court to be re-heard and an order to be passed in accordance with law along with reasons. The appeal is disposed of in the aforesaid terms.
Issues involved:
The issues involved in this case are the writ of certiorari and/or mandamus to quash impugned notices under the Income Tax Act, 1961, the disposal of objections, and the show cause notices for specific assessment years. Writ Petition Not Entertained: The High Court did not entertain the writ petition due to reasons not dictated at the time of disposal, leading to the retirement of the Presiding Judge of the Division Bench. As a result, the Supreme Court set aside the impugned order and remanded the matter back to the High Court for a re-hearing. The writ petition is restored on the High Court's file to be re-heard and decided with proper reasons in accordance with the law. Final Disposition: The Supreme Court granted leave and heard the senior counsels for both parties. The impugned order was found to lack reasons for non-entertainment of the writ petition by the High Court. Consequently, the matter was remanded back to the High Court for re-hearing and a fresh decision. The appeal was disposed of with these directions.
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