Delay and laches in writ petitions are discretionary, not absolute bars, where the claim is otherwise just.

In writ jurisdiction under Article 226, delay and laches are only a relevant discretionary factor and do not create an absolute bar to relief where the claim is otherwise just. The note states that belated writ petitions challenging income-tax assessment proceedings could still be entertained on merits, and that the scope of Sections 143 and 144 of the Income-tax Act had already been addressed in an earlier Division Bench decision relied on by the petitioners.

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Issues: Whether inordinate delay and laches barred relief in the writ petitions challenging the income-tax assessment proceedings.

Analysis: In writ jurisdiction under Article 226 of the Constitution of India and the corresponding constitutional provisions, laches is only a relevant circumstance and not an absolute bar. Relief may still be granted where the Court is satisfied about the justness of the claim, even if the petitions are filed belatedly. The Court also noted that the scope and ambit of Sections 143 and 144 of the Income-tax Act, 1961 had already been pronounced upon in the earlier Division Bench decision relied upon by the petitioners.

Conclusion: Delay did not stand in the way of the petitioners and the writ petitions were allowed.

Ratio Decidendi: In writ jurisdiction, laches is a discretionary consideration and not an absolute bar to relief where the claim is otherwise just and the matter is covered on merits.

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