SABIC INDIA PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Cm APPL. No. 2612/2021 and 2613/2021 (for exemption)

(2.) The applications stand disposed of.

(3.) The present petition filed under Article 226 of the Constitution of India, 1950 inter alia seeks to challenge the directions dated 2nd February, 2020 passed by Respondent No. 2 on the ground that the same are arbitrary, against the principles of natural justice, ultra vires the provisions of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') and in breach of Articles 14, 19(1)(g) and 265 of the Constitution of India.