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TMI Blog2014 (8) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... pending although such benefit will be available to the assessees whose assessments have already been concluded - 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 assesses - Following the decision in Avani Exports & Ors. v. CIT [2012 (7) TMI 190 - GUJARAT HIGH COUR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is writ petition the petitioner has made the following prayers: (a) Declare the provisions of the Taxation Laws (Amendment Act, 2005 insofar as it relates to the retrospective amendments of section 28 and 80 HHC of the Income Tax Act, (Annexure No.1) as ultra vires the Constitution and liable to be struck down; and (b) Declare that the CBDT circular No.2 of 2002 dated 17.01.2006 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 143(3)/147 of the Act in respect assessment year 2000-01. (e) To issue a writ of prohibition or an order or a writ of mandamus directing the respondents not to initiate proceedings to recover the outstanding demand of ₹ 30,51,886/- in respect assessment year 2000-01. (f) Pass any other order(s) as this Hon'ble Court may deem to be fit and more appropriate in order to gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit earlier granted to a class of the assessees whose 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 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 4. It is ordered accordingly. 5. In view of the fact that we have allowed prayer (a) to the extent that the amendment brought about by introducing the 2nd, 3rd and 4th proviso to Section 80 HHC (3) (c) is to operate only prospectively and not retrospectively, the other prayers which are in the nature of consequential reliefs also stand allowed. 6. With these directions the writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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