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2016 (3) TMI 458 - MADHYA PRADESH HIGH COURT

2016 (3) TMI 458 - MADHYA PRADESH HIGH COURT - TMI - Constitutionality of Section 234-E of the “Income Tax Act, 1961” of Chapter XVI - Held that:- In view of amendment to Section 200 A Counsel for the respondents-Department has stated that the impugned demand notices are appealable under Sections 234-E and 246-A of the Income Tax Act. Counsel for the petitioners has also not disputed this legal position.

In view of the above, we find that the impugned orders are appealable before the .....

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rticle 226 of the Constitution of India, the petitioner-Tax Practitioners' Association, Indore and others have challenged the vires of Section 234-E of the Income Tax Act, 1961 of Chapter XVII as being unconstitutional, arbitrary, unjust, unfair and unreasonable and violative of Article 14 of the Constitution of India. Counsel for the petitioners had also challenged the demand notices issued under Section 156 of the Income Tax Act and also prayed for quashment of demand notices (Annexure P/6 .....

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amendment has come into effect from 01/06/2015 and the same is reproduced for convenience as under:- In this context, I am directed to state that the said case can be appealable in view of the amendment of sections 200A, 246A & 206CB in the income Tax Act, 1961 by the finance Act, 2015, w.e.f. 01/06/2015, the same is reproduced as under:- In section 200A of the I.T. Act, in subsection (1), for clauses (c) to (e), the following clauses shall be substituted with effect from the 1st day of Jun .....

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