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Court directs response on jurisdictional objections in Black Money Act challenge, keeps contentions open. The Court disposed of the writ petition challenging the Black Money Act's constitutional validity by directing respondent no.1 to provide a hearing and a ...
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Court directs response on jurisdictional objections in Black Money Act challenge, keeps contentions open.
The Court disposed of the writ petition challenging the Black Money Act's constitutional validity by directing respondent no.1 to provide a hearing and a reasoned order on jurisdictional objections. The petitioner was granted time to respond to the show-cause notice if necessary, without the need for a separate notice. The Court kept all jurisdiction and merits contentions open and did not award costs in the matter.
Issues: Challenge to the constitutional validity of provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; Jurisdiction of respondent no.1 to issue a show-cause notice under section 10 of the Act; Request for a hearing and speaking order on objections raised by the petitioner; Time granted to reply to show-cause notice if order is adverse.
Analysis: The petitioner challenged the constitutional validity of provisions of the Black Money Act through a writ petition, triggered by a show-cause notice from respondent no.1 regarding adding a substantial amount as income under the Act. The petitioner objected to the jurisdiction of respondent no.1 in a representation, raising multiple grounds. Despite the petitioner's contention that the notice was issued without jurisdiction, the Court decided to dispose of the petition based on the petitioner's request for a hearing on jurisdictional objections before passing any order.
The Court directed respondent no.1 to grant the petitioner a personal hearing and pass a reasoned order addressing the objections raised by the petitioner. The petitioner requested a fortnight's time to respond to the show-cause notice if the order on the representation was adverse. The Court allowed this request, extending the period of limitation to pass any order on merits to ensure it is not barred by any law of limitation, subject to objections regarding the expiry of limitation under the Act.
In conclusion, the writ petition was disposed of with a direction for a hearing and a reasoned order on jurisdictional objections. The petitioner was granted time to respond to the show-cause notice if needed, and no separate notice was required to be served. The Court emphasized that all contentions on jurisdiction and merits were left open, and no costs were awarded in this matter.
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