Bombay High Court
Thermax Limited vs Deputy Commissioner Of Income Tax And ... on 5 November, 2020
Author: Abhay Ahuja
Bench: Ujjal Bhuyan, Abhay Ahuja
(37)-WPST-31473-19.doc.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
Digitally
signed by
Balaji Balaji G.
G.
Panchal
Date: CIVIL APPELLATE JURISDICTION
Panchal 2020.11.06
10:33:03
+0530
WRIT PETITION (STAMP) NO.31473 OF 2019
Thermax Limited ..Petitioner
Versus
Deputy Commissioner of Income Tax & Ors. ..Respondents
Mr. Percy Pardiwalla, Senior Counsel a/w Mr. Nishant Thakkar & Ms.
Jasmin A. i/by PDS Lega, for the Petitioner.
Mr. Sham Walve, for the Respondents.
CORAM : UJJAL BHUYAN &
ABHAY AHUJA, JJ.
DATE : 5th NOVEMBER, 2020 P.C.
1. Heard Mr. Percy Pardiwalla, learned senior counsel for the petitioner.
2. In this Petition filed under Article 226 of the Constitution of India, petitioner has challenged the validity of various provisions of sections 49, 50CA and 56 of the Income Tax Act, 1961 as well as provisions of Rules 11U, 11UA, 11UAA, 11UAC and 11UAD of the Income Tax Rules, 1962.
3. Issue notice.
4. Since there is challenge to validity of the relevant provisions of the statute, notice may be issued to the office of the learned Attorney General of India.
BGP. 1 of 2 (37)-WPST-31473-19.doc.
5. Stand over to 26.11.2020, to be listed alongwith Writ Petition (L) No.3575 of 2020.
6. This order will be digitally signed by the Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.
ABHAY AHUJA, J UJJAL BHUYAN, J BGP. 2 of 2