(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) In all these writ-applications, the petitioners have challenged the legality of the severable parts of the 3rd and 4th proviso to the provisions contained in Section 80HHC of the Income Tax Act, 1961 incorporated by amendment of Taxation Laws (Second Amendment) Act, 2005 and these matters have appeared before us pursuant to the direction of the Supreme Court by which the Supreme Court transferred these matters to this High Court.
It appears that this Court has already disposed of 294 similar matters by order dated July 2, 2012.
In view of the aforesaid fact, these matters are also disposed of in terms of our order dated July 2, 2012 in Special Civil Application No.7926 of 2006 and other allied 293 matters on the selfsame grounds indicated in the said order.
The writ-applications are thus disposed of.
In view of the above order passed in the writ-applications, the Civil Applications do not survive and are disposed of accordingly.
(BHASKAR BHATTACHARYA, ACTING CJ.) (J.B.
PARDIWALA, J.) zgs/-
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