SC Orders Rehearing After HC Dismisses Writ Petition Without Reasons Due to Judge's Retirement.

The SC set aside the HC's order, which had dismissed a writ petition without providing reasons, due to the retirement of the Presiding Judge. The SC remanded the case back to the HC for re-hearing, directing that the writ petition be restored and decided with proper reasoning in accordance with the law. The appeal was disposed of with these instructions, allowing the HC to re-evaluate the case concerning the writ of certiorari and/or mandamus related to the Income Tax Act, 1961.

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Issues involved:
The issues involved in this case are the writ of certiorari and/or mandamus to quash impugned notices under the Income Tax Act, 1961, the disposal of objections, and the show cause notices for specific assessment years.

Writ Petition Not Entertained:
The High Court did not entertain the writ petition due to reasons not dictated at the time of disposal, leading to the retirement of the Presiding Judge of the Division Bench. As a result, the Supreme Court set aside the impugned order and remanded the matter back to the High Court for a re-hearing. The writ petition is restored on the High Court's file to be re-heard and decided with proper reasons in accordance with the law.

Final Disposition:
The Supreme Court granted leave and heard the senior counsels for both parties. The impugned order was found to lack reasons for non-entertainment of the writ petition by the High Court. Consequently, the matter was remanded back to the High Court for re-hearing and a fresh decision. The appeal was disposed of with these directions.

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