Priknit Exports,B-Xxv v. Assistant Commissioner Of Income Tax Central Circle-Iiiludhiana And Others

CWP No.1335 of 2008 IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH 1.CWP No.1335 of 2008 Date of Decision: 22.2.2013 Priknit Exports,B-XXV/539/A/10,GT Road Jalandhar --Petitioner Vs. Assistant Commissioner of Income Tax Central Circle-IIILudhiana and others --Respondents 2.CWP No.955 of 2007 Date of Decision: 22.2.2013 M/s. Jindal Fine Industries Vs. Union of India and others --Petitioner --Respondents 3.CWP No.20845 of 2008 Date of Decision: 22.2.2013 Handfab India,Mahavir Colony,Panipat Vs. --Petitioner Income Tax Officer,Ward -3 Panipat and others --Respondents 4.CWP No.20849 of 2008 Date of Decision: 22.2.2013 Handfab India,Mahavir Colony,Panipat --Petitioner Vs. Income Tax Officer,Ward -3 Panipat and others --Respondents CWP No.19612 of 2008 CWP No.1335 of 2008 2 Date of Decision: 22.2.2013 Pashina International, Basti Sheikh Road,Jalandhar --Petitioner Vs. Deputy Commissioner of Income Tax, Range-I Jalandhar and others --Respondents 6. CWP No.20833 of 2008 Date of Decision: 22.2.2013 Handfab India,Mahavir Colony,Panipat --Petitioner Vs. Income Tax Officer,Ward -3 Panipat and others 7. --RespondentsCWP No.20827 of 2008 Date of Decision: 22.2.2013 Handfab India,Mahavir Colony,Panipat --Petitioner Vs. Income Tax Officer,Ward -3 Panipat and others --Respondents8.CWP No.7361 of 2008 Date of Decision: 22.2.2013 Tilak Raj Bedi Vs. Union of India and others --Petitioner --Respondents CWP No.18823 of 2008 CWP No.1335 of 2008 Date of Decision: 22.2.2013 M/s.TRB Exports Pvt.Ltd Vs. Union of India and others --Petitioner --Respondents 10. CWP No.20828 of 2008 Date of Decision: 22.2.2013 Handfab India,Mahavir Colony,Panipat --Petitioner Vs. Income Tax Officer,Ward -3 Panipat and others 11. --RespondentsCWP No.19575 of 2008 Date of Decision: 22.2.2013 M/s.Anand Concast Ltd. --Petitioner Vs. Union of India and others12. --RespondentsCWP No. 19568 of 2008 Date of Decision: 22.2.2013 M/S.Abhitex InternationalVs. Union of India and others --Petitioner --Respondents CWP No. 18816 of 2008 CWP No.1335 of 2008 4 Date of Decision: 22.2.2013 M/S.TRB Exports Pvt.Ltd.--PetitionerVs. Union of India and others--Respondents14.CWP No.19617 of 2008 Date of Decision: 22.2.2013 M/s.Abhitex International--PetitionerVs. Union of India and others --Respondents 15. CWP No.9546 of 2008 Date of Decision: 22.2.2013 Paliwal Exports, Paliwal Nagar,GT Road,Panipat--PetitionerVs. Union of India and others--Respondents 16. CWP No.10014 of 2008 Date of Decision: 22.2.2013 M/s.Liberty Enterprises, Karnal --PetitionerVs. Union of India and others--Respondents CWP No.1335 of 2008 CORAM:HON'BLE MR. JUSTICE A.K.SIKRI, CHIEF JUSTICE HON'BLE MR. JUSTICE RAKESH KUMAR JAIN Present:Mr.Pankaj Jain and Mr.D.K.Goyal, Advocates,for the petitioners in CWP No.1335 of 2008, 19612 of 2008,20827, 20828,20833,20845 and 20849 of 2008 Mr.R.P.Sawhney, Sr. Advocate,withMr.Saurv Khurana,Advocate,for the petitioners inCWP Nos. 9546 and 10014 of 2008. Mr.S.K.Mukhi,Advocate, for the petitioners in CWP No. 18816, 18823, 19868, 19575 and 19617 of 2008 Sarvshri Yogesh Putney, Rajesh Katoch and Ms.Savita Saxena, Senior Standing Counselsfor the respondents A.K.SIKRI, CJ: (Oral) 16. CWP No.10014 of 2008 Date of Decision: 22.2.2013 M/s.Liberty Enterprises, Karnal --PetitionerVs. Union of India and others--Respondents CWP No.1335 of 2008 CORAM:HON'BLE MR. JUSTICE A.K.SIKRI, CHIEF JUSTICE HON'BLE MR. JUSTICE RAKESH KUMAR JAIN Present:Mr.Pankaj Jain and Mr.D.K.Goyal, Advocates,for the petitioners in CWP No.1335 of 2008, 19612 of 2008,20827, 20828,20833,20845 and 20849 of 2008 Mr.R.P.Sawhney, Sr. Advocate,withMr.Saurv Khurana,Advocate,for the petitioners inCWP Nos. 9546 and 10014 of 2008. Mr.S.K.Mukhi,Advocate, for the petitioners in CWP No. 18816, 18823, 19868, 19575 and 19617 of 2008 Sarvshri Yogesh Putney, Rajesh Katoch and Ms.Savita Saxena, Senior Standing Counselsfor the respondents A.K.SIKRI, CJ: (Oral) In all these petitions, insertion of conditions in the third andforth proviso to Section 80 HHC (3) of the Act by amendment ofTaxation Laws (Second Amendment) Act, 2005 with retrospectiveeffect have been challenged. It is a matter of record that similar writpetitions were filed in various High Courts. Transfer petition wasfiled in the Supreme Court and the Supreme Court had directedtransfer of all those writ petitions to the High Court of Gujarat. TheHigh Court of Gujarat vide judgment dated July 02, 2012 decided thesaid bunch of writ petitions and quashed the impugned amendmentonly to the extent that the operation of the said section could begiven effect from the date of the amendment and not in respect ofearlier assessment years. The Bombay High Court following theaforesaid judgment of the Gujarat High Court, disposed of all the CWP No.1335 of 2008 writ petitions before it in the following manner:- “It is admitted that the present writpetitions are identical to the WritPetitions which were the subject matter ofthe Transfer Petitions before the SupremeCourt and the judgment of the GujaratHigh Court. Only the first four writ petitions listedabove were the subject matter ofthe Transfer Petitions. In other words,the first four matters stoodtransferred to the Gujarat High Courtpursuant to the above orders of theSupreme Court. The other petitions,therefore,did not stand transferred to theGujarat High Court. Keeping in mind that the Supreme Courthad transferred all the matters to theGujarat High Court in order to avoidconfusion and difficulties in enforcementof conflicting judgments of different HighCourts, we are of the view that it wouldbe appropriate in these writ petitions tofollow the judgment of the Gujarat HighCourt. In the circumstances, for the abovereason, the Writ Petitions, other thanthe first four Writ Petitions, are disposedof in the terms of the order andjudgment of the Gujarat High Court.The first four writ petitions, in anyevent, stand disposed of by the order andjudgment of the Gujarat High Court. Noorder as to costs”. All the writ petitions are disposed of in a similar manner, in same terms. (A.K.SIKRI) CHIEFJUSTICE (RAKESH KUMAR JAIN ) JUDGE