The High Court disposed of a writ petition challenging Income Tax provisions by staying proceedings and directing parties to abide by the Supreme Court's upcoming decision, excluding the pending period from limitation calculations.
Petition disposed of; stay directions; period excluded for limitation computation.
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IN THE HIGH COURT OF JUDICATURE OF MADRAS
DATED: 02.08.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH
W.P.No.33543 of 2005
and
W.M.P.No.36482 of 2005
Indian Chamber of Commerce and Industry, Avinashi Road, Coimbatore. Rep. by its Honorary Secretary. ...Petitioner
Vs
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying to issue a writ of Declaration, declaring Sections 115WA and 115WL of the Income Tax Act, 1961 as introduced by the Finance Act, 2005 as well as the Rules made under the Income-tax Rules, 1994 as illegal, unconstitutional and ultra vires Sections 14, 19(1)(g) and 265 of the Constitution of India.
For Petitioner : M/s.AL.Ganthimathi For Respondents : Mr.ANR.Jayaprathap, JSC
O R D E R
Heard Mrs.AL.Ganthimathi, learned counsel for the petitioner and Mr.ANR.Jayaprathap, Junior Standing Counsel for the respondents.
"The petitioners are directed to abide by the decision of the Hon'ble Supreme Court where the challenge to the impugned provisions are pending. It is made clear that in the event the Hon'ble Supreme Court upholds the impugned legislation and the Department initiates action or proceeds with the action already initiated, the petitioners/assessees are not entitled to plead limitation and the period during which these Writ Petitions are pending as well as the period till the matter is decided by the Hon'ble Supreme Court, shall stand excluded for computation of limitation."
Sd/Assistant Registrar
//True Copy//
Sub Assistant Registrar
To
Indian Chamber of Commerce and Industry, Avinashi Road, Coimbatore
The Government of India
M.S.RAMESH
As recorded by the court registry
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