SEVEN GUIDELINES ON WRITING JUDGMENTS

The SC has set down seven guidelines for writing judgments in tax cases and criticized the Gujarat high court for dismissing an appeal of the revenue authorities in "a most casual manner". The high court order is "not only cryptic but does not even remotely deal with the arguments which were sought to be projected by the revenue department," the SC stated in the case, Joint Commissioner of Income Tax vs. Saheli Leasing and Industries Ltd.