Constitutional validity of section 254HA

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 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

SPECIAL CIVIL APPLICATION No. 5208 of 2008

With

SPECIAL CIVIL APPLICATION No. 5407 To 5409, 5353, 5364, 5295 To 5307, 5309 To 5329, 5431 To 5436, 5439, 5443 To 5456, 5459 To 5461, 5969 To 5971, 5973, 5974, 5209 To 5212, 5215, 5217 To 5219, 6361, 6362, 6364, 6366 To 6371, 6422 To 6441, 6708 To 6711, 6846 To 6848, 6307 To 6312, 6273, 5469 To 5471, 5401 To 5406, 7322 To 7328 of 2008.

COMED LABORATORIES LIMITED & Ors. – Petitioners Versus  UNION OF INDIA & Ors. – Respondents

 Appearance:

MR RK PATEL for Petitioners,

RULE NOT RECD BACK for Respondent(s): 1,

MRS MAUNA M BHATT for Respondent(s): 2,

MR MANISH R BHATT for Respondent(s): 2,

CORAM: HONOURABLE MR.JUSTICE M.S.SHAH and HONOURABLE MR.JUSTICE RAVI R.TRIPATHI

Date: 16/05/2008

COMMON ORAL ORDER

(Per: HONOURABLE MR. JUSTICE M.S.SHAH)

This is a group of writ petitions challenging the constitutional validity of the provisions of Section 245HA of the Income Tax Act, 1961 under which the petitioners’ applications before the Settlement Commission are to be treated as having abated on account of failure of the Settlement Commission to pass orders under Section 245D(4) of the Act on or before 31.03.2008.