Judgment/Order: Reasoned/Speaking order – Reopening of assessment challenged by the appellant-assessee by filing writ petitions – High Court dismissed the writ petitions – From the writ petitions produced on record, it appears that the reopening of the assessment was challenged on a number of grounds – None of the grounds raised in the writ petitions were dealt with and/or considered by the High Court on merits – There was no discussion at all on any of the grounds raised in the writ petitions – High Court 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 was stated by High Court giving reasons for the disinclination to entertain the writ petitions – High Court in exercise of powers under Art.226 of the Constitution of India was required to have independently considered whether the question of reopening of the assessment could be raised in a writ petition and if so, whether it was justified or not – Matter remitted to High Court for consideration afresh – Constitution of India – Art.226.
Allowing the appeals and remitting the matter to High Court, the Court
HELD: 1. None of the grounds raised in the writ petitions has been dealt with and/or considered by the High Court on merits. There is no discussion at all on any of the grounds raised in the writ petitions. 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. The manner in which the High Court has dealt with and disposed of the writ petitions without passing any reasoned order is not appreciated by this Court. When a number of issues/grounds were raised in the writ petitions, it was the duty cast upon the court to deal with the same and thereafter, to pass a reasoned order. 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. [Paras 2, 2.1][816-H; 817-A-D]
2. The High Court in exercise of powers under Article 226 of the Constitution of India was required to have independently considered whether the question of reopening of the assessment could be raised in a writ petition and if so, whether it was justified or not. The orders are bereft of reasoning as diverse grounds were urged/raised by the parties which ought to have been examined by the High Court in the first place and a clear finding was required to be recorded upon analysing the relevant documents. [Paras 2.2, 3][817-D-E; 818-B-C]
Central Board of Trustees v. Indore Composite Private Limited, (2018) 8 SCC 443 : [2018] 7 SCR 1130; Union Public Service Commission v. Bibhu Prasad Sarangi and Ors., (2021) 4 SCC 516 – relied on.
As published in the Supreme Court Reports, Supreme Court of India. Text from the Indian Supreme Court Judgments open data set (Dattam Labs), CC BY 4.0.
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