Writ petitions challenging an insertion/explanation in the Finance Act, 2017 as violative of Articles 14 and 20(1) were withdrawn by memo and dismissed as withdrawn; no merits decision was rendered.
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.
NC: 2024:KHC:45784 WP No. 45250 of 2017 C/W WP No. 56344 of 2017
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF NOVEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO.45250 OF 2017 (T-IT)
C/W
WRIT PETITION NO.56344 OF 2017 (T-IT) IN WP No.45250/2017:
BETWEEN:
Digitally signed by CHAITHANYA K Location: High Court of Karnataka
(BY SRI A. SHANKAR, SENIOR ADVOCATE FOR SRI M. LAVA, ADVOCATE)
…PETITIONER
AND:
DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001.
…RESPONDENTS
(BY SRI H. SHANTHI BHUSHAN, ADVOCATE FOR R.1; SRI Y.V. RAVI RAJ AND SRI M. DILIP, ADVOCATES FOR R.2 TO R.4)
THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO HOLD THAT THE IMPUGNED INSERTION/EXPLANATION OF THE FINANCE ACT, 2017 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, UNFAIR AND VIOLATIVE OF VARIOUS ARTICLES OF CONSTITUTION PARTICULARLY ARTICLES 14 AND 20(1) AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED INSERTION/EXPLANATIONS OF THE FINANCE ACT, 2017 AT ANNEXURE-A, ETC.
IN WP NO.56344/2017:
BETWEEN:
AGED ABOUT 50 YEARS, NO.25/1, RESIDENCY ROAD, BANGALORE-560 025.
...PETITIONER
(BY SRI A. SHANKAR, SENIOR ADVOCATE FOR SRI M. LAVA, ADVOCATE)
AND:
...RESPONDENTS
(BY SRI H. SHANTHI BHUSHAN, ADVOCATE FOR R.1; SRI Y.V. RAVI RAJ AND SRI M. DILILP, ADVOCATES FOR R.2 TO R.4)
THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO HOLD THAT THE IMPUGNED INSERTION/EXPLANATION OF THE FINANCE ACT, 2017 IN ANNEXURE-A ARE ILLEGAL, ARBITRARY, UNREASONABLE, UNFAIR AND VIOLATIVE OF VARIOUS ARTICLES OF CONSTITUTION PARTICULARLY ARTICLES 14 AND 20[1] AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED INSERTION/EXPLANATIONS OF THE FINANCE ACT, 2017 AT ANNEXURE-A, ETC.
THESE PETITIONS COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE M.I.ARUN
ORAL ORDER
NC: 2024:KHC:45784 WP No. 45250 of 2017 C/W WP No. 56344 of 2017
SD/(M.I.ARUN) JUDGE
VMB List No.: 1 Sl No.: 42
1 provisions across 1 enactments
Sri C. Ramaiah Reddy
M/s. Fiza Developers & Inter Trade (P) Ltd.
Union of India through the Secretary, Ministry of Finance, Department of Revenue
Ministry of Finance through the Secretary, Department of Revenue
Central Board of Direct Taxes through the Secretary, Ministry of Finance
The Commissioner of Income-Tax Bangalore-4
M.I.Arun
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
