{"id":935,"date":"2012-03-19T13:26:28","date_gmt":"2012-03-19T13:26:28","guid":{"rendered":"http:\/\/www.itatonline.org\/articles_new\/?p=935"},"modified":"2012-03-20T07:45:23","modified_gmt":"2012-03-20T07:45:23","slug":"vodafone-the-art-of-writing-judgements","status":"publish","type":"post","link":"https:\/\/itatonline.org\/articles_new\/vodafone-the-art-of-writing-judgements\/","title":{"rendered":"Vodafone &#038; The Art Of Writing Judgements"},"content":{"rendered":"<div class=\"articleblogheader\">\n<div class=\"articlepicture2\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.itatonline.org\/articles_new\/wp-content\/uploads\/2010\/10\/d_manmohan.jpg\" alt=\"Hon'ble Shri. D. Manmohan\" width=\"75\" height=\"100\" \/><\/div>\n<p>Vodafone &#038; The Art Of Writing Judgements<\/p>\n<p>    Hon&#8217;ble Shri. D. Manmohan, Vice-President (Mumbai Zone) <\/p>\n<p>\t\t\t    Hon&#8217;ble Shri. D. Manmohan uses his vast experience as a lawyer &#038; Judge to explain how a judgement should be written. He cites the example of <a href=\"https:\/\/itatonline.org\/archives\/index.php\/vodafone-international-holdings-b-v-vs-uoi-supreme-court-transfer-of-shares-of-foreign-company-by-non-resident-to-non-resident-does-not-attract-indian-tax-even-if-object-is-to-acquire-indian-assets-he\/\">Vodafone International vs. UOI<\/a> as a &#8216;model&#8217; judgement for the way it has been structured. He also gives several other examples of judgements written by Lord Denning, Krishna Reddy &#038; other Law Lords and emphasizes that Judges must use simple and clear language in their judgements\n<\/div>\n<div class=\"chandrika\">\n<p> Before the advent of East India Company judgement writing  was not as important as it is now. The decisions were rendered by Kings or  Juries\/Panchayats, who need to do no more than sum up, as briefly as possible.  Under the common law system all the developed and developing countries are  following the precedent based approach and there are hierarchy of courts. In  order to enable an appellate court to understand as to why a judgement is  rendered in a particular manner, the judge must now prepare the judgement often  at considerable length.<\/p>\n<\/div>\n<p><!--more--> <\/p>\n<div class=\"chandrika\">\n<div align=\"center\">\n<div class=\"\"><\/div>\n<\/div>\n<div class=\"articlequote\">\n<p>   Using short sentences while setting different facts and maintaining the simple flow of language, rather than flowery language, is preferable. One should always bear in mind that the expression used in the body of the judgement is of utmost importance to the parties who are laymen, not instructed under law<\/p><\/div>\n<p>  <strong>Judgement  Writing &ndash; An Art:<\/strong><\/p>\n<p>   Judgement writing is a skill that could be learned and  practised. A well structured judgement enhances clarity. In fact &lsquo;Art of writing  of judgement&rsquo; has been a popular topic in most of the judicial conferences, not  only in India but in United States of America and Australia. On account of computer evolution,  reported and unreported decisions are available in abundance at the touch of a button  and it is easy to cut and copy the observations of various courts; consequently  voluminous judgements are rendered in a &#8216;scientific&#8217; manner and this may give  rise to a thought as to <u>whether writing of judgement is an art or science<\/u>.  Some quotes of renowned persons may assist us to appreciate the difference  between the two expressions i.e., Art and Science. <\/p>\n<p>  &ldquo;The object of science is  knowledge; the object of art is work. In an art, truth is the means to an end;  in science, it is the only end&rdquo; &#8211; William Whewell<\/p>\n<p>  &ldquo;Science is continually  correcting what it has said. Fertile corrections; science is a ladder. Art is a  winged flight. An artistic masterpiece exists for all time&rdquo; &ndash; Victor Hugo<\/p>\n<p>   Though computers have brought out a change in the method of  rendering judgements, since the ultimate conclusions reached by a judge has to  depend upon various flexible parameters, Judgement writing has to be considered  as an art.<\/p>\n<p>  <strong>Virtues  of a Good Judge<\/strong><\/p>\n<p> In fact to write a good judgement, you should possess the  quality of a good judge. They are known as four &lsquo;Ps&rsquo;:<\/p>\n<ol start=\"1\" type=\"1\">\n<li>Punctuality<\/li>\n<li>Probity<\/li>\n<li>Promptness<\/li>\n<li>Patience<\/li>\n<\/ol>\n<p>Socrates also referred to four  qualities:<\/p>\n<ul>\n<li>Hear  courteously<\/li>\n<li>Answer  wisely<\/li>\n<li>Consider  soberly<\/li>\n<li>Decide impartially<\/li>\n<\/ul>\n<p>In one of the stories  connected to Vikramaditya (BATTISI), the 18th angel Rup Rekha  explains four qualities expected from a judge:<\/p>\n<ul>\n<li>Selflessness<\/li>\n<li>Complete  Honesty<\/li>\n<li>Lack  of bias or favouritism<\/li>\n<li>A True urge to render justice<\/li>\n<\/ul>\n<div align=\"center\">\n<div class=\"\"><\/div>\n<\/div>\n<div class=\"articlequoteleft\">\n<p> Just as a cryptic order would not pass the test of law, a verbose and lengthy judgement may involve consideration of certain unnecessary facts which again may not stand the test of law. Even with regard to the time frame for passing an order it is said that a judgement hurried is a judgement buried whereas a judgement delayed is a judgement denied<\/p>\n<\/div>\n<p><strong>Importance  of a Written Judgement<\/strong><\/p>\n<p>   One has to bear in mind that a judgement is an act by which  rights are created and obligations are imposed. Therefore it has consequences  of importance to the parties. It also informs the parties as to what the judge  has done and the reasons thereof. Thus it is essentially an act of  communication directed principally to the person\/persons receiving it.<\/p>\n<p><strong>Opinion  of Shri Justice R.V. Raveendran, Judge of Supreme Court of <\/strong><strong>India<\/strong><strong> <\/strong><\/p>\n<p>   In a lecture delivered at National Judicial Academy, Bhopal, he has set out elaborately on the  mode of rendering judgements. I believe that the following points emphasised by  his Lordships are to be necessarily borne in mind by all of you as a quasi  judicial authority: &#8211;<\/p>\n<blockquote><p><strong>Cases are not disposable commodities to  be treated as mere statistics. Their purpose is not to provide monthly disposal  quota to Judges.<\/strong><\/p>\n<p><strong>Cases have to be decided purely on  merits. A Judge should remain impartial. He should shun bias or prejudice. He  should not be affected by pressures &ndash; either external or internal.<\/strong><\/p>\n<p><strong>When a Judge ceases to have an open and  impartial mind, he ceases to be a Judge. <\/strong><\/p>\n<p><strong>When a Judge puts on his judicial  robes, he should put off not only friendships, relationships, caste, community,  religion, political sympathies, but also put off his prejudices and personal  philosophies. Impartiality is a virtue, which is not easy to achieve, acquire  or maintain. It requires constant effort and sacrifice.<\/strong><\/p>\n<p><strong>Integrity is one of the building blocks  which makes up impartiality.<\/strong><\/p>\n<p><strong>It is better to ask questions and then  decide. The object of your questions and observations, of course, should be to  elicit relevant clarifications and not to exhibit your knowledge and learning.<\/strong><\/p>\n<p><strong>The main functions of a reasoned  judgment are: (i) to inform the parties the reasons for the decision; (ii) to  demonstrate fairness and correctness of the decision; (iii) to exclude  arbitrariness and bias; and (iv) to ensure that justice is not only done, but  also seen to be done.<\/strong><\/p>\n<p><strong>A judgement, howsoever detailed or  lengthy, will be unintelligible or &ldquo;non-speaking&rdquo;, if it fails to disclose the  reasons for the decision.<\/strong><\/p>\n<p><strong>Simple words, short sentences, brief  statement of relevant facts, thorough analysis of the evidence, clear enunciation  of the legal position, proper application of the law to the facts in clear  terms, are the hallmarks of a properly written judgement or order.<\/strong><\/p><\/blockquote>\n<p><strong>Adopt  Your Own Method<\/strong><\/p>\n<p>   There is no fixed method of writing the judgement. Every  person has his own style and I firmly believe that one should not give over  importance to form, rather than the substance of the matter, in delivering a  judgement. The first duty of a judge is to ensure that his judgement is  complete as a public act and as an act of communication with the parties. No  doubt he may incidentally render a judgement involving clarification or  development of law. <\/p>\n<p>  <strong>Anatomy  of a Judgement<\/strong><\/p>\n<p>  <a href=\"https:\/\/www.itatonline.org\/articles_new\/wp-content\/uploads\/2012\/03\/Document2.gif\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.itatonline.org\/articles_new\/wp-content\/uploads\/2012\/03\/Document2-292x300.gif\" alt=\"\" title=\"\" width=\"292\" height=\"300\" class=\"alignright size-medium wp-image-944\" srcset=\"https:\/\/itatonline.org\/articles_new\/wp-content\/uploads\/2012\/03\/Document2-292x300.gif 292w, https:\/\/itatonline.org\/articles_new\/wp-content\/uploads\/2012\/03\/Document2.gif 334w\" sizes=\"auto, (max-width: 292px) 100vw, 292px\" \/><\/a><\/p>\n<p> Essentially a judgement  must contain: <\/p>\n<p>  (a) the facts, <\/p>\n<p>  (b) statement of the question to be  determined arising from the facts, <\/p>\n<p>  (c) the legal position thereon, <\/p>\n<p>  (d) The reasons\/analysis of the law and  facts, and <\/p>\n<p>  (e) resultant conclusion  and the orders to be made. <\/p>\n<p>  As all of  you are aware that a judgement is a result of application of law to the facts.  The duty of the judge is to collect the facts from both sides and evaluate the  facts with the support of the statutory prescriptions, as interpreted by the  binding precedents. While preparing the summary of the facts and legal position,  a clear distinction has to be maintained between the facts stated by the  representatives, facts agreed upon, facts in dispute and exact claim of each  party.<\/p>\n<p> This structure provides a clear overview of the specific  issues that need to be addressed.<\/p>\n<p>    <strong>Simple  English<\/strong><\/p>\n<p>   While stating the facts it is advisable to use plain  English, one should avoid compound constructions. For example: &lsquo;at that point  of time&rsquo; can be substituted by the expression &ldquo;then&rsquo; and in the place of &lsquo;for  the reason that&rsquo; the expression &lsquo;because&rsquo; will do. One should not use language  open to misunderstanding. <\/p>\n<p>  <strong>Metaphoric  Expressions &#8211; To be Used only in Exceptional Cases<\/strong><\/p>\n<p>   If one has the ability and skill of Justice Krishna Iyer or  Justice Frankfurter, one may occasionally use metaphoric expressions\/ornate  words but in the ordinary course it is advisable to use simple vocabulary and  avoid verbosity, since such a judgement is a torture to its readers to read. <\/p>\n<p>   Let me quote some metaphoric expressions or ornate words  used by eminent judges, who can be taken as role models.<\/p>\n<p>  <strong>Justice  Krishna Iyer<\/strong>:<\/p>\n<p>   &ldquo;A study of the anatomy and cordiology of the statute, not  it&rsquo;s formal structure, but it&#8217;s heart beats&rdquo;. <\/p>\n<p>   On appeals filed by government; <\/p>\n<blockquote><p>&quot;<em>If an ordinary litigant is negligent, the penalty of dismissal  inflicts only individual harm; but if the state is guilty of latches and  consequently suffers dismissal of it&#8217;s petitions, the impact of public revenue  is immense and the community suffers. In such a case the present series of  petitions may seem to verge perilously on negligence on the part of the state  government &ndash; a critical legislature and vigilant public opinion must censure  the impersonal callousness of the Government<\/em>.&rdquo;<\/p><\/blockquote>\n<p>\n   <\/p>\n<blockquote><p> &ldquo;<em>A private person can take instant decision while a  bureaucratic or democratic organ hesitates and debates, consults and considers,  speaks through paper, moves horizontally and vertically till at last it  gravitates towards a conclusion &#8211; unmindful of time and impersonally.<\/em>&rdquo;<\/p><\/blockquote>\n<p><\/p>\n<p>  Justice  Frankfurter, one of the great judges of yesteryears was fond of using abstruse  and ornate words. On &lsquo;governing constitutional principles&rsquo;, concerning the  meaning of the contract clause in federal constitution he observed:<\/p>\n<blockquote><p> &ldquo;<em>When a widely diffused public interest has  become enmeshed in a network of multitudinous private arrangements, the  authority of state to &lsquo;safeguard the vital aspects of the people&rsquo; is not to be gainsaid by abstracting one such  arrangement from it&#8217;s public context and treating it as though it were an  isolated private contract constitutionally immune from impairment<\/em>. (326 US 230  &amp; 232) <\/p><\/blockquote>\n<p><\/p>\n<p>   Probably such expressions are not meant to be understood by  an average reader. The use of abstruse words is, for that matter, is of course  no yardstick for evaluating a judge&rsquo;s style.<\/p>\n<p>  In this  context John Stephens, an eminent English Judge observed; <\/p>\n<p>  &ldquo;<em>It is not  enough to attain a degree of precision which a person reading in good faith can  understand, but it is necessary to attain, if possible, to a degree of  precision which a person reading in bad faith cannot misunderstand.<\/em>&quot;<\/p>\n<p>  <strong>Example  of Plain English <\/strong><\/p>\n<p>   The statement of facts from the majority opinion in  Palsgraf vs. Long Island Railroad Co. 248 NY 339 written by Justice Benjamin  Cardozo is taken here as an example of plain English:<\/p>\n<blockquote><p><em>&ldquo;Plaintiff  was standing on a platform of defendant&rsquo;s railroad after buying a ticket to go  to <\/em><em>Rockway<\/em><em>Beach<\/em><em>.  The train stopped at the station, bound for another place. Two men ran forward  to catch it. One of the men reached the platform of the car without mishap,  though the train was already moving. The other man, carrying a package, jumped  aboard the car, but seemed unsteady as if about to fall. A guard on the car,  who had held the door open, reached forward to help him in, and another guard  on the platform pushed him from behind. In this act, the package was dislodged  and fell upon the rails. It was a package of small size, about fifteen inches  long, and was covered by newspaper. In fact it contained fireworks, but there  was nothing in its appearance to give notice of its contents. The fireworks  when they fell exploded. The shock of the explosion threw down some scales at  the other end of the platform many feet away. The scales struck the plaintiff,  causing injuries for which she sues.&rdquo;<\/em><\/p><\/blockquote>\n<p><\/p>\n<p>   One should notice his choice of words. Without any archaic  phrases, no misty abstractions, no metaphoric expressions. Most of the  sentences are not only in simple English but very short containing about 15  words and he preferred to use active voice. <\/p>\n<p>   Similarly, in many conferences, simple expressions used in  the judgement of Lord Denning are taken as the best style to be adopted to  explain the facts and legal decisions. <\/p>\n<p>   Lord Denning wrote about his own style of writing judgement  in the following words: &#8211;<\/p>\n<blockquote><p> &ldquo;<em>I try to make my judgement  live &hellip; I start my judgements as it were with a prologue &ndash; as the chorus does in  one of Shakespeare&rsquo;s plays &ndash; to introduce the story. Then I go from act to act  as Shakespeare does &ndash;each with its scenes &ndash; drawn from real life&hellip; I draw the  characteristics as they truly &ndash; using their real names&hellip; <strong>I avoid long sentences like the plague: because they lead to obscurity<\/strong>.  It is no good if the hearers cannot follow them&hellip; I refer sometimes to previous  authorities. I have to do so because I know people are prone not to accept my  views unless they have support from the books. But never at much length. Only a  sentence or two&hellip; I finish with a conclusion &ndash; and epilogue &ndash; again as the  chorus does in Shakespeare. In it, I gather the threads together and give the  result<\/em>.&rdquo;<\/p><\/blockquote>\n<p><\/p>\n<p>   In most of the cases the Tribunal acts as a second  appellate body and hence the facts can be taken from the orders passed by the  Commissioners of Income Tax. If this is done, the source should be recorded. It  has to be seen whether all the facts have been collected properly and whether  all evidence was obtained according to law. No doubt the judgement should be  expressed in a language and style which suits the decision maker. But the  essential fact that has to be borne in mind is lucidity rather than style.  Using short sentences while setting different facts and maintaining the simple  flow of language, rather than flowery language, is preferable. One should  always bear in mind that the expression used in the body of the judgement is of  utmost importance to the parties who are laymen, not instructed under law. In  other words, the judgements are basically meant to be read and understood by  laymen, not by scholars. What Lord Denning  said about &lsquo;words&rsquo; as &quot;lawyers&#8217; tools of trade&quot; is also true of &quot;judges&quot;: <\/p>\n<p>  &ldquo;<em>Words are  the lawyer&rsquo;s tools of trade in writing or by words of mouth &ndash; you must use  words. There is no other means available&hellip; <strong>If  others find it difficult to understand you, it will often be because you have  not cleared your own mind of obscurity in thought which inexorably leads to obscurity  in language<\/strong><\/em><strong>.<\/strong>&rdquo; (Lord Denning &ndash; Discipline of Law)<\/p>\n<p>   In my opinion the command and effective use of English  language are indispensable tools in producing good judgement which can stand  the test of scrutiny by higher forums and, at the same time, also satisfy the  parties in dispute.<\/p>\n<p>   Once the facts are stated in clear terms, i.e., by separating  the facts in dispute and facts not in dispute, one has to analyse the facts  from the point of view of the respective parties so as to determine the  questions arising from the facts; upon careful analysis of relevant provisions  of law and the legal precedents thereof, the resultant conclusion can be  recorded effortlessly. The reasons should preferably be stated in the last  paragraph of the order\/judgement.<\/p>\n<p>   As I have already mentioned hereinbefore that there are as  many models of writing a judgement as the number of judges are. The recent  judgement of the Apex    Court  in the case of <strong><a href=\"https:\/\/itatonline.org\/archives\/index.php\/vodafone-international-holdings-b-v-vs-uoi-supreme-court-transfer-of-shares-of-foreign-company-by-non-resident-to-non-resident-does-not-attract-indian-tax-even-if-object-is-to-acquire-indian-assets-he\/\">Vodafone<\/a><\/strong> (341 ITR 1 (SC)), though exhaustive, can be taken as  one of the model judgements wherein the Hon&#8217;ble Chief Justice has divided the judgement  into various sub-heads i.e., <\/p>\n<blockquote><p>(i) Introduction\n<\/p>\n<p>(ii) Facts\n<\/p>\n<p>2(a) Evolution of  the Hutchison structure  and the Transaction<\/p>\n<p>  2(b) Ownership Structure<\/p>\n<p>  <strong>Correctness of  Azadi Bachao case -Re: Tax Avoidance\/ Evasion<\/strong>\n<\/p>\n<p> <strong>Our  Analysis<\/strong>\n <\/p>\n<p> <strong>International  Tax Aspects of Holding Structures<\/strong>\n<\/p>\n<p><strong>Whether Section  9 is a  &quot;look through&quot; provision  as submitted on behalf of the Revenue?<\/strong>\n<\/p>\n<p>  <strong>Transfer  of HTIL&#8217;s property rights by Extinguishment?<\/strong>\n  <\/p>\n<p>  <strong>Role  of CGP in the transaction<\/strong>\n<\/p>\n<p><strong>Did  VIH acquire 67% controlling interest in HEL (and not 42%\/52% as sought to be  propounded)?<\/strong>\n<\/p>\n<p><strong>Approach of  the High Court  (acquisition of CGP  share with &quot;other rights and entitlements&quot;)<\/strong>\n<\/p>\n<p><strong>Scope  and applicability of Sections 195  and 163 of  IT Act<\/strong>\n<\/p>\n<p><strong>Summary of Findings<\/strong>\n<\/p>\n<p><strong>Conclusion<\/strong>\n<\/p>\n<p><strong>Order<\/strong><\/p><\/blockquote>\n<p><strong>Reasons  to be Recorded<\/strong><\/p>\n<p>   As all of you are aware that the Income Tax Appellate  Tribunal is not a court in strict sense, though it has all the trappings of a  court. Section 254(1) of the Income Tax Act, 1961 (originally section 33(4) of  the Income Tax Act, 1922) uses the expression &ldquo;pass such orders thereon as it  thinks fit&rdquo;. The word &ldquo;as it think fit&rdquo; does not vest with the Tribunal an  arbitrary power to pass its order\/judgement with out giving reasons. In the  case of CIT vs. Walchand Co. P. Ltd. 65 ITR 281 the Apex Court clarified; &#8211;<\/p>\n<blockquote><p> <em>&ldquo;It is necessary to emphasise  that, though the Tribunal is not a court, it is invested with judicial power to  be exercised in manner similar to the exercise of power of an appellate court  acting under the Code of Civil Procedure. Authority to &quot;pass such orders  thereon as it thinks fit&quot; in section 33(4) of the Income-tax Act, 1922, is  not arbitrary: the expression is intended to define the jurisdiction of the  Tribunal to deal with and determine questions which arise out of the  subject-matter of the appeal in the light of the evidence, and consistently  with the justice of the case. In the hierarchy of authorities the Appellate  Tribunal is the final fact-finding body: its decisions on questions of fact are  not liable to be questioned before the High Court. The nature of the  jurisdiction predicates that the Tribunal will approach and decide the case in  a judicial spirit and for that purpose it must indicate the disputed questions  before it with evidence pro and con and record its reasons in support of the  decision. The practice of recording a decision without reasons in support  cannot but be severely deprecated.&rdquo;<\/em><\/p><\/blockquote>\n<p><\/p>\n<p>   In the case of Hindustan Times vs. Union of India [1998 (2)  SCC 242] the Hon&#8217;ble Supreme Court though Sri M. Jagannadha Rao observed as  under: &#8211;<\/p>\n<blockquote><p> <em>&ldquo;The  necessity to provide reasons, howsoever brief, in support of the High Courts&rsquo;  conclusions is too obvious to be reiterated. Obligation to give reasons introduces  clarity and excludes or at any rate minimises the chances of arbitrariness and  the higher forum can test the correctness of those reasons&hellip;&hellip; the duty of the  Judge is to uphold his own  integrity and let the losing party know  why he lost the case. The legal profession is entitled to have it demonstrated  that the Judge had the correct principles in mind, had properly applied them and is entitled to examine the body of  the Judgment for the learning and precedent that they provide and for  the reassurance of the quality of the Judiciary which  is still the  centre-piece of our  administration of justice.&rdquo;<\/em><\/p><\/blockquote>\n<p><\/p>\n<p>   There is, no doubt, lot of pressure on the disposal of  cases. There is increase in the institution of cases in every court. However,  in the case of Assistant Commissioner, Works Contract vs. Shukla (judgement  dated 15.04.2010) their Lordships Justice S.H. Kapadia and Justice Swanantra  Kumar observed that <strong>&ldquo;increasing  institution of cases, pendency and burden on courts cannot be a reason to dispense  with reasons for passing an order &#8230;&#8230;. Whether it is administrative or quasi  judicial authority, they have to pass speaking orders since there is a  legitimate expectation on the part of the parties of knowing the reasons. Reason  is the very life of law. When the reason of a law once ceases, the law itself  generally ceases (Wharton&#8217;s Law Lexicon)&#8230;.. unqualified obligation upon the  Courts to record reasons. Requirement of reasons does not mean very detailed  and lengthy order but there should be some reasoning for determining the relief  or denial of relief to litigants. The purpose is to make the litigant aware of  the reasons on which relief is declined and for the higher court to assess the  correctness of the view.&rdquo;<\/strong> <\/p>\n<p>   Thus, elaborate reasons do not mean writing a lengthy  judgement. Writing lengthy judgement has the tendency of giving prominence to  irrelevant material than the issues at stake, and therefore, should be avoided.  Long sentences are usually complicated and rambling. In the case of CIT vs. Daulat  Ram Rawatmull (87 ITR 349) the Apex Court was concerned with the issue of  determining as to whether a sum of Rs.5,00,000\/- available in the fixed deposit  of Biswanath Bhuwalka is  assessable to tax in the hands of Shri Daulat Ram Rawatmull. Learned  Commissioner&rsquo;s observation was that the office of the Central Bank in Burra  Bazar, Calcutta is in the same building in which the respondent firm&rsquo;s business  premises is situated. In this regard the court observed that this fact is a  wholly extraneous and irrelevant circumstance for determining the ownership of  Rs.5,00,000\/- which had been deposited in the name of Biswanath; deposit is not  connected to assessee-firm. <\/p>\n<p>   The court observed (87 ITR 349), &ldquo;the use of extraneous and  irrelevant material in arriving at that conclusion would vitiate the conclusion  of fact because it is difficult to predicate as to what extent the extraneous  and irrelevant material has influenced the authority in arriving at the  conclusion of facts.&rdquo;<\/p>\n<p>  <strong>A-B-C  of Writing Judgement<\/strong><\/p>\n<p>   Therefore to avoid the temptation of writing long judgements  one has to strictly <strong>adhere to a, b, c of  legal writing, namely, accuracy, brevity and clarity<\/strong>. Of course the  judgement must not be so brief to omit the consideration of the vital evidences  in the case. Judgement of court should be a compendium of the facts, reasoning,  evidences and consideration of the court. The judge should not merely &lsquo;believe&rsquo;  or &lsquo;disbelieve&rsquo; evidences. <strong>There is  neither a magic wand nor sanctity in the words &lsquo;believe or disbelieve&rsquo;<\/strong>. In  the case of Agbanya vs. The State 1 NWLR (Prt. 369) 1 the court stated that the  words &#8216;believe&#8217; should rather represent court&rsquo;s reaction towards proving the  facts, possibilities and probabilities based on fact &#8211; accurately assessed and  established. <\/p>\n<p>   It is true that brevity is an art but brevity without  clarity, likely to enter into the realm of absurdity, is impermissible.<\/p>\n<p>   In this background, the Supreme Court in the case of <strong>Saheli  Leasing Industries<\/strong> 324 ITR 170 (SC) laid out the following guidelines for writing  judgements: &#8211;<\/p>\n<blockquote><p><strong>(i) It should always be kept in mind that  nothing should be written in the judgement\/order, which may not be germane to  the facts of the case; It should have a co-relation with the applicable law and  facts. The ratio decidendi should be clearly spelt from the judgement\/order.<\/strong>\n<\/p>\n<p><strong>(ii) After preparing the draft, it is  necessary to go through the same to find out, if anything, essential to be  mentioned, has escaped discussion.<\/strong>\n<\/p>\n<p><strong>(iii) The ultimate finished judgement\/order  should have sustained chronology, regard being had to be concept that it has  readable, continued interest and one does not feel like parting or leaving it  in the midway. To elaborate, it should have flow the perfect sequence of  events, which would continue to generate interest in the reader.<\/strong>\n<\/p>\n<p><strong>(iv) Appropriate care should be taken not to  load it with all legal knowledge on the subject as citation of too many  judgements creates more confusion rather than clarity. The foremost requirement  is that leading judgements should be mentioned and the evolution that has taken  place ever since the same were pronounced and thereafter, latest judgement, in  which all previous judgements have been considered, should be mentioned. While  writing judgement, psychology of the reader has also to be borne in mind, for the  perception on that score is imperative.<\/strong>\n<\/p>\n<p><strong>(v) Language should not be rhetoric and  should not reflect a contrived effort on the part of the author.<\/strong>\n<\/p>\n<p><strong>(vi) After arguments are concluded, an  endeavour should be made to pronounce the judgement at the earliest and in any  case not beyond a period of three months. Keeping it pending for long time,  sends a wrong signal to the litigants and the society.<\/strong>\n<\/p>\n<p><strong>(vii) It should be avoided to give instances,  which are likely to cause public agitation or to a particular society. Nothing  should be reflected in the same which may hurt the feelings or emotions of any  individual or society.<\/strong><\/p><\/blockquote>\n<p><strong>Reasonable  Time<\/strong> <\/p>\n<p>  Just as a  cryptic order would not pass the test of law, a verbose and lengthy judgement  may involve consideration of certain unnecessary facts which again may not  stand the test of law. Even with regard to the time frame for passing an order  it is said that a <strong>judgement hurried is a  judgement buried whereas a judgement delayed is a judgement denied<\/strong>. It is  always preferable to pass an order immediately after hearing the appeal. Any  delay may consume further time of the judge in going through the facts and  material once again.<\/p>\n<p>  <strong>Timeframe  for pronouncement of judgements<\/strong><\/p>\n<p>  As  observed by the Supreme Court in Saheli Leasing case (supra), ordinarily a judgement  has to be passed within a reasonable time frame and it should not exceed 90  days. Rule 34 of the Appellate Tribunal Rules refers to the timeframe within  which an order has to be pronounced by the Members of the Tribunal. <\/p>\n<p>  <strong>Summary<\/strong><\/p>\n<p>   To summarise, the judges in the Income Tax Appellate  Tribunal have the advantage of knowing the brief facts of the case of the  Revenue, from the respective orders passed by the Department officials, and  also the case of the assessee as projected before the tax authorities and also  the points which are sought to be highlighted at this stage and all that the  Tribunal has to do is to arrange the facts and law in a logical sequence, by  chopping out irrelevant facts; If facts have to be stated as it is, mention the  source thereof but it is always beneficial if the facts are summarized in your  own style so that only facts which are relevant for disposal of the issues on  hand would find appropriate place in the preamble as well as in the facts in  dispute. Once the facts are properly analysed, relevant provisions of the law  are noticed and the proper questions are taken note of, it would be very easy  to arrive at the conclusion. <\/p>\n<p>   However, while giving judgements, the facts as well as the  legal position has to be analysed objectively and not subjectively. Personal opinion  of a Judge should not be incorporated while disposing of the case; Cases to be  decided on objective analysis. In other words, justice should not only be done  but it should appear to be done and hence any mention which gives a feeling of  bias to any of the parties before you should be avoided. <\/p>\n<p>   Using harsh language\/impertinent language should also be  avoided. The notion that lengthy arguments require lengthy judgement to meet  the points may not be correct in all the cases. If not an extempore approach,  delivering a judgement within the shortest span of time from the date of  hearing has its own advantage in majority of the cases because the arguments as  well as the facts are clearer and one can avoid reading the whole brief by  spending additional time. <\/p>\n<p><strong>Best  drives out the good<\/strong><\/p>\n<p>   Most of us place too much importance to felicity of  judgements whereas all of you are aware that most of the judgements are little  read; those not concerned seldom read them and those concerned (except for the  purpose of finding an arguable point) seldom read beyond the last page.  Therefore, it is not necessary that a judgement should be decked up like a work  of art. One should remember the adage &lsquo;the best drives out the good&rsquo;.  Therefore, in order to achieve the best, do not defer writing a judgement which  would have been otherwise a good judgement. <\/p>\n<p>   Deferring of preparation may not serve any purpose except  those matters which are too complex to deal with immediately. Above all a  patient hearing is a prerequisite of being a judge and one should avoid making  comments in the court which may reflect bias. <\/p>\n<p>   Let me end my talk with an interesting story.<\/p>\n<p>  <em><strong>Tales of Vikramaditya of Ujjaini<\/strong><\/em><em> <strong>&ndash; Sincerity in your action  leads to excellence and applying proper test leads to correct judgement<\/strong><\/em><\/p>\n<p>  <em> Story  is about rivalry between Rambha and Urvashi. Judgement has to be given as to  who is the best dancer. Both are renowned for their unsurpassed beauty and for  their dancing skills. They are in fact heavenly dancers and heavenly  courtesans. Their job, according to mythology, is to tempt and attract even  ascetics with their charms and skill in dance. Not only Indra, the ruler of  Amaravathi, even Gods could not decide as to who is the best between them for  two reasons, i.e., (a) facts are identical, (b) risk of displeasing the other,  i.e., either Rambha or Urvashi, if they are not able to give reasons acceptable  to them. They decided to refer the issue to a human judge Vikramaditya.<\/em><\/p>\n<p>  <em> He  was initially reluctant and when pressed by Gods he remained lost in thought  for a while and then, after planning out a strategy in his mind, agreed to act  as a Judge and set a day for making a decision.<\/em><\/p>\n<p>  <em> Just  before the dance competition began, Vikram asked for two floral garlands to be  brought. He gave each of them a garland which they were requested to wear  during their dance.<\/em><\/p>\n<p>  <em> The  dance began and both Rambha and Urvashi were at their best. The audience of  Gods, Goddesses and celestial sages watched spellbound as their performance  ascended to greater perfection every moment. Both are known for their exemplary  skill in the art of dance but today the whole audience felt that no one could  ever dance to greater perfection.<\/em><\/p>\n<p>  <em> In  the Tribunal near equal performance is witnessed when, apart from facts and  law, representatives on both sides prepare and argue to their best.<\/em><\/p>\n<p>  <em> Back  to the Rambha &amp; Urvashi, as they were dancing breathtakingly, to the utter  dismay of everybody Rambha made her first mistake &ndash; a slight imperfection and  then another and chain followed. Instead of giving best performance of her  life, Rambha was giving the worst performance ever; dancing like an amateur.  She finally left the stage in shame. No one had any doubt as to who is the  winner. Judgement is obviously easy now. Everybody turned to Vikram to know as  to how he could achieve this miracle.<\/em><\/p>\n<p>  <em> Vikram  explained the test he had designed. The garlands he gave to the dancers had a  scorpion hidden inside each. So long as the dancers danced to perfection, their  rhythm would be so smooth that the scorpions would be unaware of their  movements &ndash; their steps and movements would lull them into a kind of contended  sleep. That is how Indian dances are designed. But the moment the steps become  less than perfect, this trance would be disturbed and scorpions would feel the  jarred movements. Awakened from the trance, they would sting the wearer. And  that is what had happened to Rambha.<\/em><\/p>\n<p>  <em> But  the important question is how Rambha&rsquo;s movements became less perfect in the  first place.<\/em><\/p>\n<p>  <em> As  the dance progresses, the best of dancers transcends themselves and then it is  no more they dancing, but dance happening through them; Dance flowing out of  the dancer on its own. It becomes pure dance, without dancer being present. The  result is unsurpassed excellence. Urvashi kept dancing in self thoughtlessness.  She became one with her dance.<\/em><\/p>\n<p>  <em> In  the case of Rambha, as dance progressed, a thought came to her mind &ndash; &ldquo;how well  I am dancing&rdquo;. And that thought created a gap between her and the dance. She  was no more one with the dance but there was a distance between the two, a  distance created by her self-consciousness, by her ego. The moment the thought,  the ego, appeared, her dance became imperfect resulting in jarred movements  which awakened the scorpion and it stung her.<\/em><\/p>\n<p>  <em> It  was not Urvashi who defeated Rambha but her own ego. This story teaches us a  lesson that even in a judgement writing, if we shed our ego, i.e. feeling, that  we know everything and we are more than competent to decide the fate of  parties, a perfect judgement flows automatically.<\/em><\/p>\n<p>  Now it is  my turn to thank all of you for giving me a patient hearing and for the Hon&#8217;ble  President for giving me an opportunity to share my ideas with all of you.<\/p>\n<div class=\"journal2\">\n Lecture delivered by Shri D. Manmohan, Vice President on 21st  February 2012, during the Orientation &amp; Training Programme of newly  appointed Members of Income Tax Appellate Tribunal. Reproduced with permission from the AIFTP Journal, March 2012\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Hon&#8217;ble Shri. D. Manmohan uses his vast experience as a lawyer &#038; Judge to explain how a judgement should be written. He cites the example of <a href=\"http:\/\/itatonline.org\/archives\/index.php\/vodafone-international-holdings-b-v-vs-uoi-supreme-court-transfer-of-shares-of-foreign-company-by-non-resident-to-non-resident-does-not-attract-indian-tax-even-if-object-is-to-acquire-indian-assets-he\/\">Vodafone International vs. UOI<\/a> as a &#8216;model&#8217; judgement for the way it has been structured. He also gives several other examples of judgements written by Lord Denning, Krishna Reddy &#038; other Law Lords and emphasizes that Judges must use simple and clear language in their judgements<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/articles_new\/vodafone-the-art-of-writing-judgements\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-935","post","type-post","status-publish","format-standard","hentry","category-articles"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/posts\/935","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/comments?post=935"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/posts\/935\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/media?parent=935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/categories?post=935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/articles_new\/wp-json\/wp\/v2\/tags?post=935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}