M/S CATHODIC CONTROL CO. LTD., vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

61 YEARS, SON OF SRI K P RAJAGOPAL NO.B-1503, GODREJ WOODSMAN ESTATE, AMCO BATTERIES COMPOUND, BELLARY ROAD, BANGALORE-560 024. (SENIOR CITIZENSHIP NOT CLAIMED) 4. SRI SEKHAR VASAN AGED ABOUT 62 YEARS, SON OF SRI S S VASAN, NO.51, RANGA RAO ROAD, BASAVANAGUDI BANGALORE-560 004. ...APPELLANTS (BY SRI.A SHANKAR, ADVOCATE FOR SRI.M.LAVA, ADVOCATE) AND: 1. UNION OF INDIA

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

61 YEARS, SON OF SRI K P RAJAGOPAL NO.B-1503, GODREJ WOODSMAN ESTATE, AMCO BATTERIES COMPOUND, BELLARY ROAD, BANGALORE-560 024. (SENIOR CITIZENSHIP NOT CLAIMED) 4. SRI SEKHAR VASAN AGED ABOUT 62 YEARS, SON OF SRI S S VASAN, NO.51, RANGA RAO ROAD, BASAVANAGUDI BANGALORE-560 004. ...APPELLANTS (BY SRI.A SHANKAR, ADVOCATE FOR SRI.M.LAVA, ADVOCATE) AND: 1. UNION OF INDIA

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU-560032. ... RESPONDENTS (BY SRI.K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SEC.234E OF THE IT ACT, BY THE FINANCE ACT, 2012 AS UNCONSTITUTIONALBEING ARBITRARY, DISCRIMINATORY & UNREASONABLE. THE RELEVANT EXTRACT OF SECTION 234E IS ENCLOSED