TMI Blog2020 (3) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Court to the order passed by the Assessing Authority dated 30.12.2019 - HELD THAT:- It is in order to protect the tax base of the State Government undertakings that the provision came to be introduced. She has further narrated as to the manner in which the State Government by issuing retrospective Government Orders, had appropriated the amount as a privilege fee and therefore, in such circumstances, it had become imperative to introduce the aforesaid provision, which is ultimately to the benefit of the State Government undertakings and also ensures the correct appropriation of revenue to the Central Government. Having considered the submissions raised, the issue of raising a challenge to the vires of the provision at this stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contained in the impugned Section, and has therefore arrived at an incorrect conclusion. He, however, informs that the order dated 30.12.2019 being in violation of principles of natural justice, was challenged and has been quashed and the matter has again been remitted to the Income Tax Authority for deciding afresh. 3. The principal argument of the learned Advocate General while assailing the said provision is that it is discriminatory and violative of Article 14 of the Constitution of India, inasmuch as there are many Central Government undertakings which have not been subjected to any such computation of Income Tax and are enjoying exemption. He, therefore, submits that the very object of the Income Tax Act to tax assessees, who ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sound footing and therefore, this Court should entertain the writ petition, questioning the vires of the said provision. 6. Learned counsel appearing for the Union of India, however, opposes the petition, firstly on the ground that there is no immediate cause of action inasmuch as the learned Single Judge has already remitted the matter back to the Income Tax Authority and in the absence of any such liability having been imposed or sought to be realized as on today, it would be preempting the decision of the Income Tax Authority or even otherwise, raising a premature challenge to the provision. 7. Learned counsel further invites the attention of the Court to the Explanatory Note preceding the introduction of the aforesaid provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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