TaxTMI 
TaxTMI 
TaxTMI 
Litigation, for a professional, is not merely a contest of arguments but a test of conviction. The approach that says, “Let me respond in a way that best serves my interests under the circumstances,” may be understandable for an assessee, who seldom faces litigation unless compelled by circumstance. However, the perspective suitable for an assessee is not one that a professional can afford to adopt.
Every assessment and every litigation is, in truth, a journey into the unknown. The path ahead is rarely mapped out; at best, there is only a general sense of direction toward the goal of a just and favourable outcome. Since each case is unique, there can be no fixed roadmap — only a compass that guides one’s course.
That compass may be of one’s choosing: obedience to the authority, expediency, bribery, or faith in law.
For professionals engaged in the practice of litigation, the most enduring and honourable compass is faith in law. Once one chooses to place faith in the rule of law and the due process of law, consistency with that choice becomes both a professional and ethical imperative.
Such faith naturally leads to belief in the well-known dictum of the Privy Council:
“If something is required to be done in a particular way, it ought to be done in that way or not at all.”
The logic is compelling. When Parliament, in its wisdom, prescribes a due process, no authority or officer is entitled to deviate from it. Any such deviation amounts to legislating by administrative action — an act incompatible with a constitutional democracy founded on the rule of law. Therefore, every professional has a duty to question and resist departures from due process.
That does not mean one must engage in conflict over every trivial issue. The distinction between assertiveness and aggression is vital. A professional may take a firm and reasoned stand on issues of principle without antagonising the authorities involved. The object is not confrontation but adherence to fairness and legality.
Professionals who consistently uphold faith in law often find that such conviction yields long-term dividends. The legal framework provides ample rights, remedies, and safeguards, and belief in their efficacy reinforces both professional credibility and institutional integrity.
Ultimately, the strength of a professional lies not in the intensity of argument, but in the steadiness of principle. Litigation guided by faith in law transcends the immediate case — it becomes a reaffirmation of the very foundations of justice.
“Knowing the objections that could be raised and choosing which objections to raise is where mastery of the craft lies.”
— C.A. Jatin Christopher