2016 (3) TMI 458

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....R.L. Jain, learned Senior Counsel with Ms. Veena Mandlik, learned Counsel ORDER By the present writ petition under Article 226 of the Constitution of India, the petitioner-Tax Practitioners' Association, Indore and others have challenged the vires of Section 234-E of the "Income Tax Act, 1961" of Chapter XVII as being unconstitutional, arbitrary, unjust, unfair and unreasonable and viola....

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....uced for convenience as under:- "In this context, I am directed to state that the said case can be appealable in view of the amendment of sections 200A, 246A & 206CB in the income Tax Act, 1961 by the finance Act, 2015, w.e.f. 01/06/2015, the same is reproduced as under:- "In section 200A of the I.T. Act, in subsection (1), for clauses (c) to (e), the following clauses s....

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....uctor." "In section 246A of the I.T. Act, in subsection (1), w.e.f. 1st day of June, 2015:- (a) in the opening portion, after the words "or any deductor", the words "or any collector" shall be inserted. (b) in clause (a), for the words, brackets figures and letter (sub-section(1) of section 200A, where the assessee or the deductor", the words, brackets, figures ....