REGENT COMPUTRONICS PVT. LTD.

BHAGWAN SINGH Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

SHEO SHANHAR PD. V. UNION OF INDIA [REFERRED TO]
HAROON RASHID V. UNION OF INDIA [REFERRED TO]
CHAMPSEY DOSSA V. GORDHANDAS KESSOWJI [REFERRED TO]
UMA SHANKAR PRASAD V. UNION OF INDIA [REFERRED TO]
JAISHREE TRADERS V. UNION OF INDIA [REFERRED TO]
UMACHARAN SHAW AND BROS VS. COMMISSIONER OF INCOME TAX WEST BENGAL [REFERRED TO]
JER AND CO VS. COMMR OF INCOME TAX U P [REFERRED TO]
CHANDAJI SUKHRAJ AND COMPANY VS. LAL AND CO TOBACCO TRADING COMPANY [REFERRED TO]
VELU PADAYACHI VS. SIVASOORIAM PILLAI [REFERRED TO]
D MOHIDEEN SAHIB AND CO EXCISE CONTRACTORS VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. K C S REDDY AND MESSIONS INDIAN UNION MICA COMPANY [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. PRAKASH RAM GUPTA [REFERRED TO]
STATE OF BIHAR VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
RAMJEE PRASAD SAHU VS. UNION OF INDIA [REFERRED TO]
Raghunath Prasad VS. Union of India [REFERRED TO]
MADAN MOHAN GUPTA VS. UNION OF INDIA [REFERRED TO]

JUDGEMENT

(1.) IN these applications the petitioners have, inter alia, questioned the vires of Sections 44AC and 206C of the INcome-tax Act, 1961.

(2.) IT is admitted that the said question is pending before the Supreme Court of India in Transfer Petition No. 42 of 1984 : Bihar Excise Vendors Association v. Union of India and, as such, in these writ applications we are not deciding the said question. We further make it clear that this decision shall be governed by the ultimate decision which may be rendered by the Supreme Court of India in the aforementioned case. However, as the matter is now fully covered by several decisions of this court, we dispose of these writ applications at this stage.

(3.) IN Haroon Rashid v. Union of INdia [1993] 1 PLJR 781, a Division Bench of this court had refused to grant stay of realisation of the amount.

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BHAGWAN SINGH Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

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