9911796707
TMI Blog2008 (1) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... uisites- Challenge the validity of Rule 3 of the Income tax Rule that it is inconsistent with the present act. Held that- in the judgment of Arun Kumar v. Union of India, the Legislature has added an Explanation 1 to section 17(2) of the Act by the Finance Act, 2007, with effect from April 1, 2002, taking away the effect of the judgment on or after April 1, 2002. According to them, the year 2001-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Constitution. 2. Writ petitions filed by the appellants herein have been dismissed by the High Court, aggrieved against which the present appeals have been filed. 3. The amended notification was the subject-matter of appeals in this court in the case of Arun Kumar v. Union of India reported in [2007] 1 SCC 732{[2006] 286 ITR 89 (SC)}. A three-judge Bench of this court did not strike down rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oticing the subsequent amendment brought out by the Legislature. 6. The appeals are disposed of accordingly. T. P. (C) No. 482 of 2004: 7. The order passed by us today in Civil Appeal No. 8340 of 2004 shall also apply to the proceedings pending in Writ Petition No. 1425 of 2002 in the High Court of Delhi at New Delhi which has been sought to be transferred to this court. 8. In view of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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