The Supreme Court directed the High Court to Rehear the Writ Petition against the order of the Income Tax Appellate Tribunal (ITAT) the presiding judge was retired. It was also pointed out that the paucity of the time was not dictated.
Manesh Dayashankar Madeka, the petitioner has prayed for the issue of a writ of certiorari and a writ of mandamus and any other writ direction or order to quash and set aside the impugned notices dated 29/9/2020 u/s 153C of the Income Tax Act, 1961.
It was found that 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 two-judge bench comprising Justice B V Nagarathna and Justice Ujjal Bhuyanheld that the writ petition would have to be reheard. 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 by law along with reasons.
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