DHANESHBHAI PARSHOTTAMDAS SONI Vs. UNION OF INDIA

JUDGEMENT

(1.) Shri Kshitij Amin, the leaned counsel representing the Union of India and the Central Board of Direct Taxes has prayed for one last opportunity to come with their response in this group of matters which primarily relates to challenge to the amended provisions in Section 115BBE of the Income Tax Act. As prayed, two weeks time is granted and it is made clear that no further more time will be granted as these petitions are pending by more than six months and the first notice was issued in the month of February, 2020. We may also note here that the interim relief is operating in these petitions, as a result of which Shri Manish Bhatt, learned Senior Advocate representing the Income Tax Department in all these petitions states that in most of the petitions counter affidavit (affidavit in reply) has already been filed. However, in the remaining matters in which affidavit in reply is not filed, he would file the same within two weeks.

(2.) Learned counsels for the parties who have already received affidavit in reply and who may receive the affidavit in reply after this order, may file their rejoinder affidavits within the next two weeks of the receipt of the reply affidavit.

(3.) Let these matters be listed on 01.10.2020. It is made clear that these matters will be finally heard on the next date. All the counsels for the parties may come prepared for final disposal of these matters. The interim order granted earlier to continue till the next date fixed.