(1.) BY this order, we propose to deal with the existing grievances of the petitioners, at a prima facie and interim stage, in a batch of over a hundred writ petitions. Learned counsel for all the parties were heard on these grievances from 17th to 20th March, 2008 when orders were reserved.
(2.) IN this particular writ petition (along with a few connected writ petitions), we had earlier passed a detailed interim order on 18th December, 2007 and the present order is really a continuation thereof.
(3.) THE Petitioners have challenged the provisions of Sections 245d (2a), 245d (2d), 245d (4a) and 245ha (1) of the Income Tax Act, 1961 (the Act) as being arbitrary and unconstitutional. There is also a challenge to some provisions of the Finance Bill, 2008 but we are presently not concerned with that.