TMI Blog2008 (1) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Finance Act, 2007, with effect from April 1, 2002, taking away the effect of the judgment on or after April 1, 2002. According to them, the year 2001-02 which was also covered under rule 3 has not been affected by the amendment. Since, there is no challenge to the amended provision. - Civil Appeal Nos. 8337 of 2004 Civil Appeal Nos. 8338 of 2004 Civil Appeal Nos. 8339 of 2004 Civil Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. Writ petitions filed by the appellants herein have been dismissed by the High Court, aggrieved against which the present appeals have been filed. 3. The amended notification was the subject-matter of appeals in this court in the case of Arun Kumar v. Union of India reported in [2007] 1 SCC 732{[2006] 286 ITR 89 (SC)}. A three-judge Bench of this court did not strike down rule 3 of the Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent amendment brought out by the Legislature. 6. The appeals are disposed of accordingly. T. P. (C) No. 482 of 2004: 7. The order passed by us today in Civil Appeal No. 8340 of 2004 shall also apply to the proceedings pending in Writ Petition No. 1425 of 2002 in the High Court of Delhi at New Delhi which has been sought to be transferred to this court. 8. In view of the above, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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