A PIL by a chartered accountant sought directions to the Union and CBDT to amend income tax laws to remove inflation indexation linked to the Consumer Price Index. The Bombay High Court held it cannot direct legislation in a particular manner and dismissed the petition as misconceived.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
401-PIL-50-2024
Pdp
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
PUBLIC INTEREST LITIGATION NO. 50 OF 2024
Chandrakant C. Shah .. Petitioner
Versus
Union of India & Anr. .. Respondents
Mr. Chandrakant C. Shah, petitioner-in-person, present.
CORAM: DEVENDRA KUMAR UPADHYAYA, CJ. & AMIT BORKAR, J. DATE: 23rd AUGUST, 2024
P.C.:
1. Heard the petitioner, who appears in person.
2. The petitioner is a Chartered Accountant and has filed this Public Interest Litigation petition with a prayer to direct the Union of India and the Chairman, Central Board of Direct Taxes to make necessary amendments in the Income Tax laws and rules including but not limited to the Income Tax Act, 1961, to provide relief by eliminating the component of inflation based on Consumer Price Index.
3. We are afraid for the prayer made we cannot entertain the PIL petition.
4. In essence, the petitioner seeks a direction from the Court to the Government of India to legislate or enact a particular law in a particular manner. Such a direction, in our
1
401-PIL-50-2024
opinion, cannot be issued by this Court in exercise of its jurisdiction under Article 226 of the Constitution of India.
5. The petition is highly misconceived, which is hereby dismissed.
6. There will be no order as to costs.
(AMIT BORKAR, J.) (CHIEF JUSTICE)
Digitally
signed by
PRAVIN
PRAVIN DASHARATH
DASHARATH PANDIT
PANDIT Date:
2024.08.23
16:15:03
+0530
2
1 issue framed by the court
Can a court direct the Government to amend the Income Tax Act to eliminate inflation indexation based on CPI under Article 226?
2 provisions across 2 enactments
Chandrakant C. Shah
Union of India
Chairman, Central Board of Direct Taxes
Devendra Kumar Upadhyaya
Amit Borkar
As recorded by the court registry
Litigation brought on behalf of the public interest rather than a personal grievance, relaxing the usual rule of locus standi.
Judgements on the same questions, provisions and authorities, from every court
