UMESH S BANGERA Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD Mr. Jhaveri, the learned counsel for the petitioner and perused the petition and the documents annexed thereto.

(2.) THE petitioner challenges the constitutional validity of the provisions of Sections 234a, 234b and 234c of the Income-tax Act as ultra vires the Constitution. The petitioner also challenges the legality and correctness of the order of the Chief Commissioner of Income-tax dated 23rd September, 2003.

(3.) THE aforesaid challenge arises in the facts and circumstances that we briefly narrate hereinafter.