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Delhi HC admits Petition challenging Constitutional Validity of ICDS
Case Law Details
- Case Name
- Chamber of Tax Consultants & ANR. Vs Union of India & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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This writ petition has been filed in public interest by the Chamber of Tax Consultants (Petitioner No.1) and Mr C.S. Mathur, Chartered Accountant (Petitioner No.2). The challenge is to the constitutional validity of the substituted Section 145 of the Income Tax Act, 1961 requiring compliance with Income Computation and Disclosure Standards (‘ICDS’). The petition also challenges notification No.87/2016 dated 29th September, 2016 and Circular No.10/2017 dated 23rd March, 2017 requiring compliance of ten ICDS.
At the outset Mr S. Ganesh, learned Senior Counsel appearing for the Petitioners,...
