2014 (8) TMI 32

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....ENT:- BADAR DURREZ AHMED, J (ORAL) 1. In this 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 &n....

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....er, quashing the impugned notice of demand dated 28.12.2007 u/s 156 of the Act as well as the impugned order dated 28.12.2007 u/s 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 Rs. 30,51,886/- in respe....

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....nsel for the petitioners that the impugned amendment is violative for its retrospective operation in order to overcome the decision of the Tribunal, and at the same time, for depriving 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....