(M.R. Shah and B.V. Nagarathna, JJ.)
H.P. Diamonds India Pvt. Ltd. _________________________ Appellant;
v.
Deputy Commissioner of Income Tax and Others ______ Respondent(s).
Civil Appeal No. of 2022 (@ Petition for Special Leave to Appeal (C) No. 8743/2022), decided on May 20, 2022
The Order of the court was delivered by
Order
1. Issue notice.
2. In view of our earlier decision in the case of Vishal Ashwin Patel v. Assistant Commissioner of Income Tax Circle 25(3), 2022 (5) SCALE 392, the matter is to be remanded to the High Court as the impugned judgment and order passed by the High Court is a non-speaking and non-reasoned order, we request Shri Balbir Singh, learned ASG to accept notice on behalf of the respondents.
3. Leave granted.
4. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the High Court of Judicature at Bombay in Writ Petition No. 3233/2019 by which the High Court has dismissed the said writ petition in the most casual and cursory manner and the order is a non-speaking order and nothing has been discussed on merits at all and the recent decision of this Court in the case of Vishal Ashwin Patel v. Assistant Commissioner of Income Tax Circle 25(3) (supra) by which this Court has set aside the similar order passed by the very Bench and remanded the matter to the High Court, we set aside the impugned order passed by the High Court dismissing the writ petition. We remand the matter to the High Court to decide and dispose of the writ petition in accordance with law and on merits and to pass a reasoned and speaking order.
5. The present Appeal is accordingly allowed to the aforesaid extent. No costs.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Petition for Special Leave to Appeal (C) No. 8743/2022
(Arising out of impugned final judgment and order dated 11-01-2022 in WP No. 3233/2019 passed by the High Court Of Judicature at Bombay)
H.P. Diamonds India Pvt. Ltd.….Petitioner(s)
v.
Deputy Commissioner of Income Tax & Ors.….Respondent(s)
(FOR ADMISSION and I.R. and IA No. 71084/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 71082/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)
Date : 20-05-2022 This petition was called on for hearing today.
(Before M.R. Shah and B.V. Nagarathna, JJ.)
UPON hearing the counsel the Court made the following
ORDER
6. Issue notice.
7. In view of our earlier decision in the case of Vishal Ashwin Patel v. Assistant Commissioner of Income Tax Circle 25(3), 2022 (5) SCALE 392, the matter is to be remanded to the High Court as the impugned judgment and order passed by the High Court is a non-speaking and non-reasoned order, we request Shri Balbir Singh, learned ASG to accept notice on behalf of the respondents.
8. Leave granted.
9. The present Appeal is accordingly allowed to the extent in terms of the signed order.
10. Pending application (s) shall stand disposed of.
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