CJI Bobde calls for speedy resolution of cases

Lower pendency of cases inspires public faith in the judiciary, and the use of technology, including Artificial Intelligence (AI), in the judicial work can help in speedy justice, but it can never replace human discretion in just decision-making, Chief Justice of India (CJI) S.A. Bobde said on Friday.

Speaking at the 79th foundation day of the Income Tax Appellate Tribunal (ITAT), he said that while tax evasion was injustice to fellow Indian citizens, arbitrary or excessive taxation resulted in social injustice by a government.

He said speedy resolution of tax disputes would act as an incentive to taxpayers and free the funds locked in litigation. “A just and speedy dispute resolution is perceived as a tax incentive by the taxpayer. To the tax collector, an efficient tax judiciary assures that demands arising out of legitimate assessment are not strangled in delayed litigation,” he said.