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2012 (11) TMI 718 - HC - Income TaxWrit petition - Challenging Insertion of Conditions in third and forth provisos to Section 80 HHC (3) of the Act by amendment of Taxation Laws (Second Amendment) Act, 2005 - held that - Supreme Court had transferred all the matters to Gujarat High Court in order to avoid confusion and difficulties in enforcement of conflicting judgments of different High Courts, it would be appropriate in these writ petitions to follow the judgment of the Gujarat High Court - Writ Petitions, other than the first four Writ Petitions, are disposed of in the terms of the order and judgment of the Gujarat High Court. The first four writ petitions, in any event, stand disposed of by the order and judgment of the Gujarat High Court.
Issues:
Challenge to insertion of conditions in Section 80 HHC (3) of the Act with retrospective effect. Analysis: The judgment pertains to the challenge against the insertion of conditions in the third and forth provisos to Section 80 HHC (3) of the Act by the Taxation Laws (Second Amendment) Act, 2005 with retrospective effect. Similar writ petitions were filed in various High Courts, and a transfer petition was moved to the Supreme Court, which directed the transfer of these petitions to the High Court of Gujarat. The High Court of Gujarat, in a judgment dated July 02, 2012, quashed the impugned amendment to the extent that the operation of the section could be applied from the date of the amendment and not for earlier assessment years. Following this judgment, the Bombay High Court disposed of all similar writ petitions before it, adhering to the decision of the Gujarat High Court. The Bombay High Court stated that since the Supreme Court had transferred all matters to the Gujarat High Court to avoid conflicting judgments, it was appropriate to follow the Gujarat High Court's judgment in these cases. Consequently, all the writ petitions, excluding the first four, were disposed of in line with the Gujarat High Court's order, with the first four petitions already being settled by the Gujarat High Court. The judgment emphasized uniformity in decisions to prevent confusion and enforcement issues arising from conflicting judgments across different High Courts.
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