PAWAN KUMAR JAIN Vs. UOI

JUDGEMENT

(1.) IN this writ petition the petitioner has made the following prayers: -

(2.) IT would be evident from prayer (a) itself that essentially the petitioner is challenging the retrospectivity of the amendments to Section 80 HHC brought about by the Taxation Laws (Amendment) Act, 2005 (hereinafter referred to as ,,the said Act). This issue was considered by the Gujarat High Court in the case of Avani Exports & Ors. v. CIT: 348 ITR 391 which set aside the retrospectivity. The Gujarat High Court held as under: -

(3.) IT is ordered accordingly.