TMI BlogTheir lordships need careful and competent personal secretaries to avoid mistakes in orders and judgments discussion in view of glaring mistake observed in order of the Supreme Court digitally signed only by the court Master.X X X X Extracts X X X X X X X X Extracts X X X X ..... Their lordships need careful and competent personal secretaries to avoid mistakes in orders and judgments discussion in view of glaring mistake observed in order of the Supreme Court digitally signed only by the court Master. - By: - DEV KUMAR KOTHARI - Other Topics - Dated:- 1-2-2021 - - Earlier article on similar topic: THEIR LORDSHIPS OF THE SUPREME COURT NEED MORE CAREFUL ASSISTANCE OF SECRETARIES, COURT OFFICERS INCLUDING COUNSELS FOR PARTIES . By: - CA DEV KUMAR KOTHARI May 14, 2020 In earlier article learned author had discussed importance of team work and efficiency of all concerned starting from the time of filing of an appeal or petition and till final disposal and also publications of orders and j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgments. The article was with reference to orders of the honorable Supreme Court in some other cases. Readers may refer to that article. Present article This article is with reference to an order displayed on website of the SC as RECORD OF PROCEEDINGS of the honorable Supreme Court which is digitally signed only by JAYANT KUMAR ARORA who is Court Master although name of Branch Officer of the Supreme Court NISHA TRIPATHI also appears in place of signatures. However, her digital signature is not appearing on the webpage for the order. The order copied from the webpage is reproduced below (with highlights added for the purpose of present study): PR. COMMISSIONER OF INCOME TAX 4 ANR. VERSUS M/S MAJESTIC DEVELO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PERS [2021 (1) TMI 962 - SC ORDER] ITEM NO.3 Court 3 (Video Conferencing) SECTION IV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 14708/2020 (Arising out of impugned final judgment and order dated 21-11-2019 in ITA No. 286/2018 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX 4 ANR. Petitioner(s) VERSUS M/S MAJESTIC DEVELOPERS Respondent(s) (FOR ADMISSION and I.R.) Date : 20-01-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE NAVIN SINHA HON'BLE MR. JUSTICE K.M. JOSEPH For Petitioner(s) Mr. Balbir Singh, ASG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Rekha Pandey, Adv. Mr. Shyam Gopal, Adv. Ms. Rashmi Malhotra, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Having heard Sh. Balbir Singh, learned Additional Solicitor General, for some time , we are of the view that the impugned Judgment does not warrant any interference. However, we make it clear that the observations as to the scope of Section 310(2) of the Income Tax Act, made in the impugned Judgment are qua the State of Karnataka, given the particular local act in that case . In view of the above, the Special Leave Petition is disposed of. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ending interlocutory application(s), if any, is/are disposed of. (JAYANT KUMAR ARORA) (NISHA TRIPATHI) COURT MASTER BRANCH OFFICER Anomalies noticed: The order is not signed by honorable judges rather it is signed by officers of the Court. It is also not mentioned that it is signed by order of their lordships. Though two name and designations of officers appear but it has been digitally signed by only one of officers. We find that For Petitioner(s) Mr. Balbir Singh, ASG appeared with other four learned senior Advocates. Therefore we can say that at representation stage, team was available and for that purpose Petitioner ( Pr. CIT that means on account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of GOI) fees has been paid for five advocates. However on reading of the order we find that Sh. Balbir Singh, learned Additional Solicitor General was heard for some time. There seems a mistake because, with due respect and regard, author feel that the expression heard for some time is not proper wordings. Counsels are heard it may be at length or briefly ,as it is considered proper as required under the circumstances. There is also no mention of perusal of records Use of expression heard for some time can lead to inference that the honorable judges, hearing the case has not heard the counsels fully or thoroughly, particularly when another four advocates were also present for the petitioner. It can be a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase that each advocate was present to explain some particular issue. Hearing only one of counsel and that also only for some time can be a ground that fair hearing did not took place and therefore, this can be a ground for seeking review , rehearing on the matter in interest of justice. Provisions referred: On bare reading of the order, author felt that there are mistakes in the order because Section 310 (2) of the Income-tax Act ,1961 is stated in the order. So to confirm, the author opened the Income-tax Act, 1961 and found that last section is section 298 so there is no section 310 in the Income-tax Act, 1961. At cost of repetition particular paragraph from the order is reproduced again: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, we make it clear that the observations as to the scope of Section 310(2) of the Income Tax Act, made in the impugned Judgment are qua the State of Karnataka, given the particular local act in that case. unquote On bare reading it is clear that there is mistake because in later part of the paragraph reference is of local Act. On reading of the judgment of honorable High Court author found that the expression section 310 of the KMC Act has found place in the judgment for eleven times. There is no mistaken expression used as section 310 (2) of the Income Tax Act, 1961 in the judgment of the High Court. From above discussion and discussion in earlier article, it again appears that Secretar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of judges, Court Officers ( including advocates) need to be more care full and duty full. Orders must be taken very seriously and care should be taken that there are is no such glaring mistakes. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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