UNION OF INDIA Vs. STAR TELEVISION NEWS LIMITED

JUDGEMENT

(1.) DELAY condoned.

(2.) IN all these special leave petitions filed by the Union of India, the correctness of judgment dated 07.08.2009 rendered by the Bombay High Court in a batch of writ petitions is questioned.

(3.) IN those writ petitions filed by various Assessees, the validity of Sections 245HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961, as amended by Finance Act, 2007 was challenged. The High Court, by a detailed judgment, found the aforesaid provisions to be violative of Article 14 etc but at the same time, it did not invalidate these petitions as the High Court was of the opinion that it was possible to read down the provisions of Section 245HA(1)(iv) in particular to avoid holding the provisions as unconstitutional. The conclusion so arrived at is summed up in paragraph 54 of the impugned judgment, which reads as under: