TMI Blog2007 (7) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... tra vires and not contrary to section 17(2) and writ petition disposed as per prior judgement of SC - W.P. No. 762 of 2002 - - - Dated:- 10-7-2007 - JUDGMENT 1. Heard Mr. Sumit Nema, learned counsel for the petitioners, and Mr. Sanjay Lal, learned counsel for the respondents. 2. In this writ petition, the petitioners have prayed for a declaration that rule 3 of the Income-tax Rules, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 286 ITR 89. The conclusion of the Supreme Court in the case of Arun Kumar v. Union of India [2006] 286 ITR 89 is quoted hereinbelow (page 125) : "For the foregoing reasons, we hold that though rule 3 of the Rules cannot be held arbitrary, discriminatory or ultra vires article 14 of the Constitution nor inconsistent with the parent Act (section 17(2) (ii)), it is in the nature of a 'machine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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