2016 (4) TMI 1202

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....ion (Civil) No. 6090/2008, DB Civil Writ Petition No. 8213/2008, DB Civil Writ Petition No. 13135/2008 - -<br>Income Tax<br>M. N. Bhandari And J. K. Ranka, JJ. For the Petitioner : R. K. Agarwal, Mamoon Khalid For the Respondent : Anil Mehta, Rajeev Surana ORDER Counsel for the petitioners submits that the issue involved in these writ petitions has been dealt with by the Apex Court in ....

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....rbitrary the provisions of Section 245HA(1)(iv) to that extent will be also arbitrary. We have also held that it is possible to read down the provisions of Section 245HA(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 ....