Wp.1450.10.Odt v. Union Of India And Ors

1 203.wp.1450.10.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR WRIT PETITION NO. 1450/2010Bank of Maharashtra Officers’ Organisation Vs. Union of India and Ors. ….…............................................................................................................................Office Notes, Office Memoranda ofCoram, appearances, Court's orders Court's or Judge's order or directions and Registrar's orders ........................................................................................................................................……….. Mr. U. S. Dastane, Advocate for Petitioner. Mr. Anand Parchure, Advocate for Respondent No.2.Mr. A. M. Ghare, Advocate for Respondent No.3. CORAM: A.S.CHANDURKAR AND MRS.VRUSHALI V. JOSHI,JJ..DATED: 08.06.2023 .This writ petition has been preferred by theBank of Maharashtra Officers’ Organization seeking to raisea challenge to the amendment as made in Section 17(2) ofThe Income Tax Act, 1961 by virtue of Finance Act, 2007which came into effect on 01.04.2002. The learned Counselfor the parties submit that the similar challenge has beenraised by various other Officers’ Associations of otherNationalized Banks and the same is pending at the PrincipalSeat. The said Writ Petition Nos. are 438/2008, 1347/2008,1350/2008, 825/2006, 928/1994, 522/1996, 677/1995,2088/2006, 2773/2005. 2.It is submitted by the learned Counsel for thepetitioner that since very same challenge is pending at thePrincipal Seat the adjudication of that challenge wouldgovern the rights of the present petitioners since they aresimilarly situated. He therefore submits that the adjudicationin those matters at the Principal Seat could be made applicable to the present petitioners. 3.We find that the aforesaid submission isreasonable and deserves acceptance. 4.We note that initially ad interim relief in termsof prayer clause – (v) was granted on 30.03.2010. The samewas however modified on 21.12.2010 by directing that inthe event, the petitioner succeeds in the writ petition, itsmembers would be entitled to claim refund of the income-tax paid or to claim adjustment thereof in the assessmentyear subsequent to the year in which the writ petition wouldbe decided. 5.In view of aforesaid, the present writ petition isdisposed of by observing that the adjudication of the WritPetition Nos. 438/2008, 1347/2008, 1350/2008, 825/2006,928/1994, 522/1996, 677/1995, 2088/2006, 2773/2005 atthe Principal Seat would govern the rights of the presentparties. 6.Rule accordingly. No costs. (MRS.VRUSHALI V. JOSHI, J.) (A.S.CHANDURKAR, J.) RGurnule