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1 - 10 of 12 (3.14 seconds)Article 142 in Constitution of India [Constitution]
Section 80DD in The Income Tax Act, 1961 [Entire Act]
Finance Act, 2012
Section 139 in The Income Tax Act, 1961 [Entire Act]
Mr. Ravi Agrawal vs Union Of India on 3 January, 2019
5. Learned counsel for the petitioner submitted that having regard
to the order passed by this Court in the case of Ravi Agrawal vs.
Union of India, being Writ Petition (C) No.1107/2017 disposed of on
03.01.2019 and the observations made therein, the Parliament has
5
W.P. (C) No.706/2020
amended Section 80DD of the Act in terms of Section 21 of the
Finance Act, 2022. Consequently, on attaining the age of 60 years or
more by an individual subscriber or a member of an HUF, the payment
or deposit to the scheme envisaged under Section 80DD can be
discontinued and the monetary benefit which would have accumulated
can be made use of. It is submitted that the said amendment ought to
be made retrospective as the same is with effect from 01.04.2023 to
the existing policies as it will benefit a large number of subscribers
who are interested in making use of the benefit of the such policies for
the benefit of the disabled persons on turning 60 years of age. That an
option could be reserved to the subscribers to have the benefit of the
amendment in respect of policies which were made much prior to 2014
as in the said year such policies have been discontinued. He
contended that if the amendment is given a retrospective effect, many
subscribers as well as disabled persons would benefit and hence the
concerns of the petitioner being purely in public interest may be
considered and relief may be granted.