Vishal Ashwin Patel Vs ACIT Circle 25(3) & Ors

Forum-Supreme Court
Date-28th March 2022

Sub-Whether high court while deciding WP under Article 226 against Reassessment notice u/s 148 considering that When the Constitution confers on the High Courts the power to give relief it becomes the duty of the Courts to give such relief in appropriate cases and the Courts would be failing to perform their duty if relief is refused without adequate reasons.

The Supreme Court in this case was considering a non-speaking, cryptic and non reasoned order passed by the High Court where none of the grounds raised in the WP were dealt with in the order passed by the High Court. The Division Bench of the High Court has dismissed the writ petitions in a most casual manner which is unsustainable. Except stating that ‘we are not inclined to entertain writ petition’, nothing further has been stated by the High Court giving reasons for the disinclination to entertain the writ petitions. On these grounds the WP was allowed and the matter was remanded back to the High court for deciding the matter afresh.

This is one of those rare orders which can come to the rescue of the assessee in appropriate cases in all branches

Ramesh Patodia
29-03-2022