2012 (2) TMI 118 - SCH - Income Tax

Transfer petition - validity of Section 80HHC challenged Held that - Looking to the large number of matters pending in various High Courts and since the question relates to vires, it would be beneficial if all the matters are decided by one High Court in the Country. Therefore, all the matters which have been filed/transferred to this Court be sent to the High Court of Gujarat.

Summary

The Supreme Court directed that all cases challenging the validity of Section 80HHC of the Income Tax Act, 1961, be transferred to the High Court of Gujarat due to the large number of pending cases across various High Courts. The Union of India was instructed to inform the High Court and take necessary actions.