JT.COMMR.OF INCOME TAX,SURAT vs SAHELI LEASING & INDUSTRIES LTD.

The Supreme Court addressed the inadequacies in the judgment writing of lower courts, particularly in the context of Revenue Tax Appeal No. 1904 of 2005 under Section 260A of the Income Tax Act, 1961. The Court emphasized that judgments must be clear, coherent, and directly related to the facts and applicable law, reiterating the importance of clarity over brevity. The Court decided to resolve the matter on merits rather than remanding it, highlighting the need for adherence to established guidelines for judicial writing.