Writ petition challenged Sections 115WA and 115WB of the Income Tax Act as unconstitutional. The court noted the impugned provisions were deleted with effect from 01.04.2010 and no consequential relief was claimed; holding the petition academic, it declined to decide the prayer and disposed of the writ petition without costs.
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.
WP No.8413 of 2006
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14.03.2024
CORAM
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
WP No.8413 of 2006
M/s.Anjukam Agencies, rep. by the Partner, 24, Bharathi Colony, Peelamedu, Coimbatore 641 004
: Petitioner
versus
: Respondents
Page 1 of 4
WP No.8413 of 2006
Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring Sections 115 WA (2), 115 WB (1) and 115 WB (2) of the Income Tax Rules 1961 as introduced by the Finance Act, 2005 are unconstitutional, ultra vires of Articles 14, 19(1)(g) and 265 of the Constitution of India and contrary to the basic structure of the Income Tax Act, 1961.
For Petitioner : No appearance For Respondents : No appearance
ORDER
(Made by the Hon'ble Chief Justice)
The petitioner assails Sections 115 WA (2), 115 WB (1) and 115 WB (2) of the Income Tax Act, 1961, as introduced by the Finance Act, 2005.
Page 2 of 4
WP No.8413 of 2006
petition.
(S.V.G., CJ.) (D.B.C., J.) 14.03.2024 Index : Yes/No Neutral Citation : Yes/No tar
To
1.The Secretary Ministry of Finance, Justice & Company Affairs, Government of India, Shastri Bhavan, R.P.Marg, North Block, New Delhi 110002
2.The Secretary, Central Board of Direct Taxes, Government of India, North Block, New Delhi 110002
Page 3 of 4
WP No.8413 of 2006
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.
(tar)
WP No.8413 of 2006
14.03.2024
Page 4 of 4
1 issue framed by the court
Whether the petitioner could maintain a challenge to provisions deleted from the statute by the Finance Act 2009 with effect from 01.04.2010.
1 provisions across 1 enactments
M/s.Anjukagencies
The Union of India, Ministry of Finance
The Central Board of Direct Taxes
The Chief Commissioner of Income Tax
Sanjay V.Gangapurwala
D.Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
