Supreme Court dismisses special leave petitions and writ petition, clarifies High Court's authority on statutory provision validity challenge.

Supreme Court dismisses special leave petitions and writ petition, clarifies High Court's authority on statut…

Income Tax

The Supreme Court has dismissed the special leave petition (SLP) in Diary No(s). 44100/2018, after condoning the delay. The Court states that it is not inclined to entertain the petition under Article 136 of the Constitution of India. The pending application(s) in the matter are also disposed of. Additionally, in W.P.(C) No. 40/2019 and related special leave petitions, the Court declines to interfere with the High Court's order dated 8 August 2018. It further explains that the petitioners have a remedy available under Article 226 of the Constitution, and therefore, the petition under Article 32 is dismissed. However, the Court clarifies that the observations in the impugned order will not hinder the High Court from deciding a writ petition challenging the validity of the amended statutory provision.



In the case of SLP (C) Diary No(s). 44100/2018, the Supreme Court has condoned the delay. However, the Court has stated that it is not inclined to entertain the petition under Article 136 of the Constitution of India. As a result, the special leave petition is dismissed, and any pending application(s) are disposed of.



In W.P.(C) No. 40/2019 and related special leave petitions, the Court has declined to interfere with the order of the High Court dated 8 August 2018. The Court also explains that it will not entertain the petition under Article 32 of the Constitution of India since the petitioners have an alternative remedy available under Article 226 of the Constitution. Therefore, the writ petition is dismissed.




However, the Court clarifies that the observations made in the impugned order will not impede the High Court from deciding a writ petition challenging the validity of the amended statutory provision.



The names of the judges handling the case are mentioned as Manish Sethi and Saroj Kumari Gaur.



SLP (C) Diary No(s). 44100/2018



Delay condoned.



We are not inclined to entertain this petition under Article

136 of the Constitution of India.



The special leave petition is, accordingly, dismissed.


Pending application(s), if any, shall stand disposed of.



W.P.(C) No. 40/2019


In the companion special leave petitions, we have declined to

interfere with the order of the High Court dated 8 August 2018.

We are not inclined to entertain this petition under Article

32 of the Constitution of India, since, the petitioners have a

remedy available under Article 226 of the Constitution of India.

The writ petition is, accordingly, dismissed.



However, we clarify that the observations contained in the

impugned order shall not come in the way of the High Court in

disposing of such a writ petition on the validity of the statutory

provision, as amended.




(MANISH SETHI) (SAROJ KUMARI GAUR)



COURT MASTER (SH) BRANCH OFFICER

CONCEPTS