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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the review application seeking reconsideration of the refusal of special leave deserved to be allowed, and whether statements attributed to Judges during oral hearing but not recorded in the order could be relied upon to challenge the earlier disposal.
Analysis: The Court held that it was not persuaded to grant leave after rehearing on the points raised. It reiterated that it is not the practice of the Court to give reasons for dismissal of an application for special leave and declined to depart from that practice. The Court further deprecated the practice of attributing to Judges views or statements allegedly made during the course of arguments when such matters are not reflected in the recorded order, holding that only what is contained in the record can be relied upon. It emphasised that unrecorded oral exchanges cannot be made the basis for controversy or rehearing, as this would be improper and inconsistent with the dignity and decorum of the Court.
Conclusion: The review application was rejected and the earlier refusal of leave stood undisturbed.
Ratio Decidendi: Only the recorded order can govern the legal effect of a decision, and unrecorded oral observations attributed to Judges cannot be relied upon to seek reconsideration of a dismissal of special leave.
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