The Bench also highlighted the role of tribunals, adjudicating authorities and courts below in weighing case laws and precedent cited during submissions.
The petitioner in this case had said the Income Tax Appellate Tribunal did not refer to the applicability of the several Supreme Court cases he had cited.
“It is possible that with judgments being available online these days, little discretion is exercised in trying to place what is appropriate and refraining from relying on the judgments that are irrelevant in the context. However, when precedents are cited before it, it is the bounden duty of an adjudicating authority to consider the same and, if irrelevant, indicate briefly, say in a sentence, as to why they may be irrelevant. The judgments cited cannot be ignored, particularly if such judgments are binding on the relevant forum” the High Court judgment said.
Source: Barandbench
