The Supreme Court, while upholding the view of the Calcutta High Court, held that “No party could be left remediless”. The appeal was filed against the judgment of the Calcutta High Court, which in the exercise of its review jurisdiction recalled an order, and directed to restore a writ petition to be heard on its merits as expeditiously as possible. The Supreme Court, while dealing with the matter, relied upon its own judgment relating to basic principles, wherein the review application could be entertained. The bench comprising of Justice A.M. Khanwilkar and Justice Ajay Rastogi, while dismissing the appeal observed that:
If the civil suit was not maintainable as argued in view of Section 293 of the Income Tax Act, which was also the purported defence of the respondents, and of the Income Tax Department, and consequential effect to the Order 21 of which a reference has been made by us, no party could be left remediless, and whatever grievance the party has raised before the Court of Law has to be examined on its own merits.
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