Https://Hcservices.ecourts.gov.in/Hcservices v. Assistant Registrar(Cs Iv

21[st] Century TransportsRep. by its Partner,Mr.A.Shahjahan,No.F/201, Kailash Complex,Park site, Vikhroli (W),Mumbai 400 079....PetitionerVs. 1. The Income Tax Officer, Ward V (4), Chennai. 2. Union of India, Ministry of Finance, Rep. by its Secretary Department of Revenue Central Secretariat, North Block, New Delhi – 110 001. ...Respondents Writ Petition, filed under Article 226 of the Constitutionof India, for issuance of Writ of declaration, declaring theprovisions of Sec 83 of the Finance Act 2001, asunconstitutional and bad in Law and striking down the same asarbitrary and ultra vires Articles 19, 265 of the Constitutionof India. Heard Mr.M.P.Senthil Kumar, learned counsel appearing forthe petitioner and Ms.Hema Muralikrishnan, learned counselappearing for the respondents. https://hcservices.ecourts.gov.in/hcservices/ 2. The petitioner seeks for declaration to declare theprovisions of Section 83 of the Finance Act 2001, asunconstitutional. Section 251 of the Income Tax Act had beenamended by Finance Act, 2001. The same was examined by theHon'ble Division Bench of this Court in the case ofDr.K.Nedunchezhian Vs. Dy. CIT of Income Tax Act (2005) 279 ITR0342 and it is held that the appellate power includes all thepowers of the original authority and hence the appellant canraise all the points which he is urging before the Court in theWrit Appeals before the appellate authority. Therefore, thechallenge to the provisions of Section 251 of the Income Tax Acthas to necessarily fail. 3. Accordingly, the prayer sought for is rejected and theWrit Petition is dismissed. However, liberty is granted to thepetitioner to challenge the order dated 21.12.2005 and theperiod during which, the Writ Petition was pending i.e., from31.06.2006 till the date of receipt of the certified copy ofthis order, shall be excluded while computing limitation. Nocosts. Consequently, connected Miscellaneous Petition is closed. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar nmmTo 1. The Income Tax Officer, Ward V (4), Chennai. 2. The Secretary, Union of India, Ministry of Finance, Department of Revenue Central Secretariat, North Block, New Delhi – 110 001. +1 cc to M/s.Mallika Srinivasan Advocate sr 58045+1 cc to M/s.Hema Muralikrishnan Advocate sr 58019Writ Petition No.3164 of 2006 arivaa22/09/2017