The Bombay High Court dismissed a Public Interest Litigation (PIL) 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.
The PIL has been filed by one Chartered Accountant.
“We are afraid for the prayer made we cannot entertain the PIL petition,” the Division Bench of Chief Justice Devendra Kumar Upadhyaya and Justice Amit Borkar said.
The Bench observed that , 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 opinion, cannot be issued by this Court in exercise of its jurisdiction under Article 226 of the Constitution of India.”
The High Court dismissed the PIL finding it highly misconceived.