2015 (4) TMI 19

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....AG   For the Respondent : Mr.Porus F.Kaka, Sr.Adv. ORDER Delay condoned. In all these special leave petitions filed by the Union of India, the correctness of judgment dated 07.08.2009 rendered by the Bombay High Court in a batch of writ petitions is questioned. In those writ petitions filed by various assessees, the validity of Sections 245 HA(1)(iv) and 245HA(3) of the Inco....

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....A(1)(iv) in the manner set out earlier. This recourse has been taken in order to avoid holding the provisions as unconstitutional. Having so read, we would have to read Section 245HA(1)(iv) to mean that in the event the application could not be disposed of for any reasons attributable on the part of the applicant who has made an application under Section 245C. Consequently only such proceedings wo....