9911796707
TMI Blog2007 (7) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... by order dated November 7, 2005, of the learned single judge as it was contended before the learned single judge that a similar matter in Writ Petition No. 1285 of 2002 had been referred to the Full Bench. 2 In Writ Petition No. 1285 of 2002, rule 3 of the Income-tax Rules as amended by the Income-tax (Twenty-second Amendment) Rules, 2001, had been challenged as ultra vires section 17(2) of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioners submitted that in this writ petition, rule 3, as amended by the Income-tax (Twenty-second Amendment) Rules, 2001, does not apply as the case relates to a period prior to 2001, but in Arun Kumar v. Union of India [2006] 286 ITR 89, the Supreme Court has taken a view that even before the amendment to rule 3 brought by the Income-tax (Twenty-second Amendment) Rules, 2001, section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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