The Kerala High Court, in Assistant Commissioner of Income-tax v. Mohammed Salih (WA No. 1413 of 2024), considered a writ appeal filed by the Income-tax Department challenging the judgment of the learned Single Judge in a writ petition instituted by the assessee.

The writ appeal arose from proceedings initiated by the Revenue under the provisions of the Income-tax Act, 1961, which had been interfered with by the Single Judge on the ground that the impugned action of the Department was not sustainable in law. Aggrieved by the said judgment, the Revenue approached the Division Bench contending that the interference by the writ court was unwarranted.

Upon consideration of the rival submissions and perusal of the record, the Division Bench found no infirmity in the reasoning or conclusions reached by the Single Judge. The Court observed that the order under challenge did not suffer from any jurisdictional error or perversity warranting appellate interference under Article 226 of the Constitution of India.

The High Court reiterated that writ appellate jurisdiction is not intended to re-appreciate facts or substitute the view of the Single Judge unless the decision is shown to be manifestly illegal or arbitrary. In the absence of such circumstances, interference at the appellate stage was held to be impermissible.

Accordingly, the writ appeal filed by the Income-tax Department was dismissed, and the judgment of the Single Judge granting relief to the assessee was affirmed.

Source- https://hckinfo.keralacourts.in/digicourt/Casedetailssearch/fileviewcitation?token=MjE1NDAwMDE0MTMyMDI0XzExLnBkZg==&lookups=b3JkZXJzLzIwMjQ=&citationno=MjAyNS9LRVIvNTk4Mg==&isqr=1

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