A writ petition seeking quashing of retrospective amendments to specific Income Tax sections was dismissed. The court held that a challenge to the validity of provisions cannot succeed without a live and concrete challenge to consequential action.
Writ petition dismissed as no consequential challenge was pending; rights to revive challenge upon action preserved.
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JYOTI LIMBOO .....Petitioner
Through: Mr.Satyen Sethi and Mr.Arta Trana Pandan, Advocates
versus
UOI AND ANR .....Respondents Through: Mr.Vivekanand Mishra, SPC Mr.Ruchir Bhatia, SSC with Mr. Anant Mann, JSC for R-1
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R
% 09.09.2024
“A) issue a writ a mandamus, certiorari or any other writ or direction for quashing and setting aside the amendment to Sections 132(1), 132A, 132B and 132(lA) as amended by the Finance Act, 2009 whereby such amendment have been granted retrospective effect from 01.06.1994.
B) pass such other and further order(s) as this Hon'ble Court may deem fit and proper.”
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 11/09/2024 at 12:47:31
countenanced in the absence of a live and concrete challenge to any consequential action basis those provisions, we dismiss the writ petition.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
SEPTEMBER 9, 2024 /
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 11/09/2024 at 12:47:31
Jyoti Limboo
Union of India
Yashwant Varma
Ravinder Dudeja
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
