TaxTMI 
TaxTMI 
2022 (11) TMI 1438
X X X X Extracts X X X X
X X X X Extracts X X X X
....Bajrang Manot, Ms. Surabhi Baid. For the Respondents : Mr. Smarajit Roy Chowdhury. ORDER 1. Heard learned Advocates appearing for the parties. 2. Learned Advocate appearing for the petitioners submits that the issue involved in these writ petitions are covered in favour of the petitioners by a recent judgment of the Hon'ble Supreme Court dated 23rd August, 2022 in the case of Union of India &....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ami cooking gas connections which have been regularized from time to time are at risk. (iii) Hosing colonies and benami allotments of DDA flats which have been regularised from time to time are at risk. 15.16 The criminal provision under Section 3(1) of the 1988 Act has serious lacunae which could not have been cured by judicial forums, even through some form of harmonious interpretation. A ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lace. Such provisions were still-born law and never utilized in the first place. In this light, this Court finds that Sections 3 and 5 of the 1988 Act were unconstitutional from their inception." 3. Learned Advocate appearing for the respondent/Income Tax Authority does not dispute the aforesaid contention of the petitioners. 4. In view of the facts and circumstances of the case as appears from....