TMI Blog2013 (10) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of conflicting judgments of different High Courts, we are of the view that it would be appropriate in these writ petitions to follow the judgment of the Gujarat High Court - In the circumstances, for the above reason, the Writ Petitions, other than the first four Writ Petitions, are disposed of in the terms of the order and judgment of the Gujarat High Court. The first four writ petitions, in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se writ petitions to the High Court of Gujarat. The High Court of Gujarat vide judgment dated July 02, 2012 decided the said bunch of writ petitions and quashed the impugned amendment only to the extent that the operation of the said section could be given effect from the date of the amendment and not in respect of earlier assessment years. The Bombay High Court following the aforesaid judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of conflicting judgments of different High Courts, we are of the view that it would be appropriate in these writ petitions to follow the judgment of the Gujarat High Court. In the circumstances, for the above reason, the Writ Petitions, other than the first four Writ Petitions, are disposed of in the terms of the order and judgment of the Gujarat High Court. The first four writ petitions, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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