BAGHEL CONSTRUCTION Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD Sri V.K. Rastogi, advocate, for the petitioner, and Sri Bharat Ji Agarwal, senior standing counsel, for the respondents on admission.

(2.) BY this petition, the petitioner challenges the vires of Section 44AD of the Income-tax Act and Circular No. 737 dated February 23, 1996, issued by the Central Board of Direct Taxes and seeks certain consequential reliefs.