(1.) Three persons have come up with these nine writ petitions, challenging respectively (i) the Constitutional validity of Section 94 -A(1) of the Income Tax Act, 1961 (ii) the validity of a Notification bearing No.86/2013 dated 1.11.2013 issued by the Central Government in exercise of the powers conferred under Section 94 -A(1), specifying Cyprus as a notified jurisdictional area for the purposes of Section 94 -A(1) and (iii) the validity of a press release dated 1.11.2013 issued by the Ministry of Finance.
(2.) We have heard Mr.Arvind P.Datar, learned Senior Counsel appearing for the petitioners and Mr.T.Pramod Kumar Chopda, learned Standing Counsel for the Income Tax Department.
(3.) Since there are three writ petitions challenging the Constitutional validity of Section 94 -A(1), there are three writ petitions challenging the validity of the Notification bearing No.86/2013 and three writ petitions challenging the press release, we deem it fit to extract Section 94 -A in entirety, the Notification dated 1.11.2013 as well as the press release in entirety before we proceed to consider the grounds of challenge.
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