Court sets aside order rejecting writ petition, directs prompt disposal. Petitioner's claim accepted, tax dept criticized for lack of reasons.

The Court set aside the impugned order rejecting the writ petition due to lack of reasons and directed the High Court to hear and dispose of the matter promptly. The petitioner's claim under the Kar Vivad Samdhan Scheme was accepted, but the Income Tax department attempted to reopen the issues without providing reasons. The Court criticized the department's actions and emphasized the need for a fair consideration of the parties' contentions.

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Issues involved: Impugned order rejecting the writ petition, reopening of issues by Income Tax department despite benefit claimed under Kar Vivad Samdhan Scheme 1998, lack of reasons in impugned order.

Impugned order rejection: The impugned order dismissed the writ petition, criticizing the petitioner for being a practiced litigant who had not abided by the law and was abusing the legal process. The Court refused to interfere in the matter, stating there was no element of surprise in the notice of demand served to the petitioner.

Reopening of issues: The petitioner had claimed the benefit of the Kar Vivad Samdhan Scheme 1998, which was accepted by the revenue department resulting in a 'No Due' certificate being issued. However, the Income Tax department still sought to reopen the issues, prompting the petitioner to file a writ petition. No reply or Counter Affidavit was filed by the department in response to the petition.

Lack of reasons in impugned order: The Court found that the impugned order lacked sufficient reasons, facts, or consideration of the parties' contentions. Consequently, the Court set aside the order and directed the Allahabad High Court to hear and dispose of the writ petitions on their merits expeditiously, preferably within a year. The Special Leave Petitions were disposed of accordingly, and any pending applications were closed.

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