2023 (3) TMI 865 - HC - Income Tax

Challenge to vires of certain Sections of the Black Money (Undisclosed Foreign Income Assets) and Imposition of the Tax Act 2015 - HELD THAT - Issue notice to the Advocate General. A courtesy copy of the Petition is to be sent to the office of the Additional Solicitor General. We make notice returnable on 20th February 2023. There is an Affidavit in Reply. It is to be filed in the Registry. Delay in filing the Affidavit in Reply is condoned. A Rejoinder is permitted by 13th February 2023. In the meantime and until the next date, the previous ad-interim order of 26th September 2022 will continue.

Summary

The Bombay High Court issued a judgment in 2023 challenging certain sections of the Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act 2015. The Advocate General and Additional Solicitor General were notified, with the next hearing scheduled for 20th February 2023. An Affidavit in Reply was to be filed, with a Rejoinder permitted by 13th February 2023. The previous ad-interim order from 26th September 2022 would continue until the next date.