G M Polyplast Ltd. Vs ACIT (Bombay High Court)
The writ petition before the Bombay High Court challenges a notice issued under Section 148 of the Income-tax Act dated 30 March 2025. The petitioner also questions the constitutional validity of clause (iv) of Explanation 2 to Section 148 and clause (c) of the proviso to Section 148A, as applicable up to 31 August 2024, alleging that these provisions are arbitrary, unreasonable, and violative of Article 14 of the Constitution of India.
Considering that the petition raises issues of constitutional validity, the Court issued notice to the Attorney General of India and directed the respondents to file their response within four weeks. The Court observed that arguable questions arise in the matter and, therefore, granted interim relief by staying the operation of the impugned notice under Section 148 pending final disposal of the petition.
The order clarifies that all concerned parties may act upon a digitally signed copy of the order.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. In the above Writ Petition, the Petitioner seeks to quash and set aside the notice dated 30thMarch, 2025 passed under Section 148 of the Act. The Petitioner also seeks a declaration that the provisions of clause (iv) of Explanation 2 to Section 148 and clause (c) of the proviso to Section 148A, as they stood upto 31stAugust, 2024, are arbitrary, unreasonable and ultra vires Article 14 of the Constitution of India.
