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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Supreme Court grants transfer petition to move writ challenging tax provisions for consideration</h1> The Supreme Court allowed the transfer petition to move the writ petition challenging amended tax provisions from the High Court of Andhra Pradesh to the ... Transfer petition under Article 139A(1) - transfer of writ petition to Supreme Court - constitutional validity of amended Section 40(a)(ia) of the Income Tax Act, 1961Transfer petition under Article 139A(1) - vires of statutory provisions - transfer of writ petition to Supreme Court - Transfer petition allowing transfer of Writ Petition No. 10732 of 2010 to this Court for consideration of challenge to the vires of the amended provision - HELD THAT: - The petition under Article 139A(1) read with order XXXVI-A of the Supreme Court Rules, 1966 was entertained and allowed because the constitutional validity of the amended provision was questioned. Having formed the view that the vires of the Central Act provision requires determination at this Court, the transfer of the writ petition pending before the High Court of Andhra Pradesh was ordered to enable its adjudication by this Court. Appropriate administrative directions were given for receipt and listing of the matter for disposal. [Paras 2, 3, 4]Transfer petition allowed; Writ Petition No. 10732 of 2010 is transferred to the Supreme Court and the Registry is directed to list it for disposal.Final Conclusion: The Supreme Court allowed the transfer petition and directed transfer of the writ petition challenging the constitutional validity of the amended provision so that the question may be adjudicated by this Court; the Registry is directed to list the matter for disposal. The Supreme Court allowed the transfer petition filed by the Union of India & Ors. to transfer Writ Petition No. 10732 of 2010 from the High Court of Andhra Pradesh to the Supreme Court for consideration. The writ petition questioned the validity of the amended provisions of Section 40(a)(ia) of the Income Tax Act, 1961. The Supreme Court directed the Registry to list the matter for disposal once received.
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