Editorial

Bar’s Responsibility

First of all let me wish all readers Happy and Prosperous New Year. Last year because of unavoidable circumstances I could not devote as an editor sufficient time towards the Journal. As a New Year resolution I promise my readers that myself and my entire team shall make up for the lapses of the last year.

We have dedicated this issue to the selected decisions delivered in the last two years by the Hon’ble Supreme Court. Many important decisions have been delivered by the Apex Court in the past two years. However, on going through Supreme Court decisions delivered in the last decade or two we found out that apparently some of the decisions of the Hon’ble Court are in conflict with it’s earlier decisions. For this impasse I squarely blame the Bar particularly the Taxation Bar. Till today we have not put in place a system whereby whenever an important issue comes before the Hon’ble Supreme Court all concerned with the issues get the information, so that the associations interested in safeguarding the interests of the Assessee may come together to assist the Court. I regretfully note that sometimes the representation before the Hon’ble Supreme Court is very poor particularly in taxation issues. Many important decisions of the Hon’ble Supreme Court itself have not been brought to the notice of the Hon’ble Supreme Court, which leads to conflicting new decisions which leads to uncertainty in law.

As a Bar, we have to have some establishment in Delhi, which will keep watch on the issues coming up before the Hon’ble Supreme Court and intimate all concerned throughout the country So that the associations concerned with the fair administration of taxation laws will come to know about the same and if required shall make appropriate arrangements to intervene to assist the Court. This system may be able to ensure that the Apex Court arrives at a conclusion after considering the earlier rulings on the same point by the Hon’ble Supreme Court. This is very important as a ruling by the Apex Court becomes the law of the land as per the provisions of Article 141 of the Constitution of India. We are not doubting the fairness and capacity of the Supreme Court judges. Looking at the mounting pendency before the Apex Court, it would be practically impossible for the judges of the Hon’ble Supreme Court to go through the issue before them thoroughly unless able assistance is provided by the Bar.

My appeal is to all the organizations whether they are statutory or voluntary. It shall be in the interest of all those who are interested in laying down a correct and well considered principles of law by the Apex Court. I thank all the authors for sparing their valuable time to contribute to this issue of Income Tax Review.