CJI Bobde calls for speedy resolution of tax disputes

Chief Justice of India S A Bobde on Friday said the arbitrary or excessive tax resulted in social injustice by the government itself, though tax evasion by individuals was similarly unfair to fellow citizens.

In his speech here on the occasion of the 79th foundation day of the Income Tax Appellate Tribunal, the CJI stressd at a just and speedy dispute resolution by the judiciary, saying it is perceived as an incentive by the taxpayer.

He quoted the eminent jurist Nani Palkhivala, who once remarked that: the time has come for Parliament to enact some new legislation, say Prevention of Cruelty to Taxpayers Act, which should override all fiscal legislations.

"To tax collector, an efficient tax judiciary ensures that demands arising out of legitimate assessments, are not strangled in delayed litigation. While tax evasion is a social injustice to fellow citizens, arbitrary or excessive tax also results in social injustice by the government itself," he said.

The CJI once again emphasised the role of artificial intelligence in the judiciary, saying in view of the nature of the matters decided by the Tribunal, it can play a very significant role in docket management and decision making.