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TMI Blog2012 (9) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... - - X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. A further Transfer Petition, being Transfer Petition (C) No.703 of 2011 was filed in respect of certain other similar Writ Petitions. The same was disposed of by an order dated 3rd February, 2012. The Supreme Court observed that looking to the large number of matters pending in various High Courts and since the question related to the virus of the said provisions, it would be more convenient an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se assessments were still pending although such benefit will be available to the assessees whose assessments have already been concluded. In other words, in this type of substantive amendment, retrospective operation can be given only if it is for the benefit of the assessee but not in a case where it affects even a fewer section of the assessee. 27. We, accordingly, quash the impugned amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stand transferred to the Gujarat High Court. 9. Keeping in mind that the Supreme Court had transferred all the matters to the Gujarat High Court in order to avoid confusion and difficulties in enforcement of conflicting judgments of different High Courts, we are of the view that it would be appropriate in these Writ Petitions to follow the judgment of the Gujarat High Court. 10. In the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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