RAM NARAYAN DANI S/O BHAGWAN DAS DANI vs. DEPUTY COMMISSIONER/ASSISTANT COMMISSIONER OF INCOME TAX

Facts

This judgment concerns a batch of writ miscellaneous applications filed by various individuals (petitioners) against their respective Income Tax Officers and Deputy Commissioners/Assistant Commissioners of Income Tax (respondents). The petitioners are seeking to recall an earlier order dated 01.09.2025, which had disposed of their writ petitions, and consequently, to restore those petitions for adjudication on merits. The basis for this request is an amendment introduced by the Finance Act, 2026. The petitioners' counsel candidly pointed out that similar applications were disposed of by a co-ordinate bench of the High Court on 30.06.2026.

Held

The High Court disposed of all the writ miscellaneous applications in terms of the order dated 30.06.2026 passed by a co-ordinate bench. The co-ordinate bench's order had dismissed the Department's application for recalling an earlier order, finding it misconceived because an SLP against the High Court's order was pending before the Supreme Court. The co-ordinate bench observed that the Department could move an appropriate application for disposal of the SLPs, and if a similar order was passed by the Supreme Court, the writ petitions would automatically stand revived or revival could be sought from the court. The High Court allowed the prayer for handing over back the certified copies of the original documents filed by the applicants. Therefore, the present applications were dismissed with these observations, and no decision on the merits of the original writ petitions was made.

Key Issues

1. Whether the writ petitions, previously disposed of by an order dated 01.09.2025, should be recalled and restored for adjudication on merits in light of an amendment introduced by the Finance Act, 2026? (Question of law and fact, concerning procedural fairness and the impact of legislative changes). Assessee's Contention: The petitioners seek to recall the earlier order and restore their writ petitions for adjudication on merits, citing an amendment by the Finance Act, 2026. They rely on a co-ordinate bench's order dated 30.06.2026, which addressed similar applications. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the recall of the order. However, the co-ordinate bench's order dated 30.06.2026, which is being followed, notes that the Department had filed an application for recalling an order, stating that the Supreme Court had set aside orders in appeal in a different case (Income Tax Officer, Ward 2(1), Chandigarh & Ors. vs. Tej Pratap Singh). The co-ordinate bench found this application misconceived as an SLP against the High Court's order was pending before the Supreme Court.