IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 13TH DAY OF JULY 2015 BEFORE THE HON'BLE MR.JUSTICE RAM MOHAN REDDY WRIT PETITION NOS. 9049 OF 2015 AND 26715 OF 2015(I-IT) BETWEEN:
KORAGA POOJARI RAVINDRA S/O KORAGA POOJARI, AGE 58 YEARS, YEDUR MAIN ROAD, YEDUR POST, HOSANAGAR TALUK, SHIMOGA DISTRICT - PIN 77246 (By Sri. VISHWANATHA K, ADV., - ABSENT) AND 1. UNION OF INDIA REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, SOUTH BLOCK NEW DEHI, NEW DELHI-110001.
... PETITIONER 2. CENTRAL BOARD OF DIRECT TAXES RERPESENTED OF REVENUE, FOURTH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110001.
3. THE INCOME TAX OFFICER, T D S WARD DAVANEGERE C R BUILDINGS, DEVARAJ URS LAYOUT, DAVANAGERE-577002.
4. TDS RECONCILIATION ANALYSIS AND CORRECTION ENABLING SYSTEM, TDS CPC, AAYKAR BHAVAN, SECTOR-3, VISHALI, GHAZIABAD, U P-201020 ... RESPONDENTS THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE FINANCE ACT NO.2 OF 2012 INSERTING SECTION 234E TO THE INCOME TAX ACT, 1961 BY DECLARING IT AS UNREASONABLE, UNCONSTITUTIONAL AND OPPOSED TO ARTICLE 265 AND 277 OF THE CONSTITUTION OF INDIA.
THESE WRIT PETITIONS COMING ON FOR PRL.HEARING THIS DAY, THE COURT MADE THE FOLLOWING:
O R D E R There is no representation of the petitioner.
Petitions dismissed.
Sd/- JUDGE ln.