2020 (1) TMI 1088

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.... Mr. D. Pangam, Advocate General with Ms. Ankita Kamat, Additional Government Advocate for the Respondent nos.3 and 4. Mr. Shivan Desai, Advocate for the Respondent no.5.   ORAL ORDER 1. Heard Mr. Patkar, the learned Counsel for the petitioner, Mr. Pangam, the learned Advocate General for the respondent nos.3 and 4, Ms. Asha Desai, the learned Counsel for the respondent nos.1 and ....

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.... very fairly pointed out to the judgment of the Division Bench of this Court in the case of Retailers Association of India (RAI) vs. Union of India & Ors., 2011(5) Mh.L.J. 660 and submitted that the issue of constitutional validity now raised in this petition stands answered against the petitioner in the said judgment. He pointed out that though the judgment in RAI (supra) was rendered to the cont....

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....case of Commercial Corporation of India Ltd. vs. Income-Tax Officer & Ors. (1993) 201 ITR 348, to submit that even though the petitioner was not a party before the Advanced Ruling Authority, still, the petitioner has the necessary locus standi to institute the present petition. 6. Insofar as the orders made by the Advanced Ruling Authority and the Appellate Authority for Advance Rulings are con....