2022 (4) TMI 649

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.... MR. PRAKASH SHAH, ADV., FOR MR. RAMESH T, ADV.,)   RESPONDENTS (BY MR. MADANAN PILLAI R, CGC FOR R1 MR. JEEVAN J. NEERALGI, AGA FOR R2)   ORDER ALOK ARADHE J., In this writ petition, the petitioner has prayed for the following reliefs: (i) That this Hon'ble Court be pleased to declare that the provisions of Section 65B(44) of the Act are manifestly arbitrary and ultra vires of Ar....

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....ng and directing the Respondent No.2 to forthwith withdraw and cancel the impugned show cause notice dated 21.10.2021. 2. When the matter was taken up today, learned counsel for the petitioner submitted that at this point in time he is not inclined to press the relief challenging the validity of Section 65B(44) of the Finance Act, 1994 and the writ petition be disposed of with a direction that t....