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Cigarette Dealers Association Versus Union of India, Central Board of Direct Taxes

2017 (9) TMI 1106 - MADRAS HIGH COURT

Fringe Benefit Tax (FBT) - Writ of Declaration to declare Sections 115 WA to WL of the Income Tax Act, 1961 as introduced by the Finance Act 2005, as well as the Rules made in the Income Tax Rules, 1994, as ultra vires Articles 14, 19(1)(g) of the Co .....

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pugned legislation and the Department initiates action or proceeds with the action already initiated, the petitioner/assessee is not entitled to plead limitation and the period during which this Writ Petition is pending as well as the period till the .....

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machari, Mr.J. Narayanaswamy ORDER Heard Mr.S.Subbiah, learned Senior Counsel appearing for the petitioner and Mr.T.V.Krishnamachari, learned Central Government Standing Counsel appearing for the first respondent and Mr.J.Narayanaswamy, learned Stand .....

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l as the Rules made in the Income Tax Rules, 1994, as ultra vires Articles 14, 19(1)(g) of the Constitution of India and as beyond the legislative competence of Parliament, in so far as the members of the petitioner association is concerned. 3. The l .....

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the Hon'ble Supreme Court from the other High Courts as well. 4. Thus, considering the fact that the matter is now seized of by the Hon'ble Supreme Court, this Writ Petition can be disposed of with appropriate directions, leaving it open to .....

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s being a valid piece of legislation, then the assessee like the petitioner should not plead that the action that may be initiated by the Department or in the process of being initiated, is barred by limitation. 6. The Revenue need not have any appre .....

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