M/S PROCESS PUMPS vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

86 III PHASE, PEENYA INDUSTRIAL AREA, BANGALORE-560 058 (SENIOR CITIZEN BENEFIT NOT CLAIMED) ...APPELLANTS (BY SRI.ARAVIND.V.CHAVAN, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI-110 001 REPRESENTED BY ITS SECRETARY 2. CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET NEW DELHI-110 001 REPRESENTED BY ITS CHAIRMAN

SRI.FATHERAJ SINGHVI, vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

86 III PHASE, PEENYA INDUSTRIAL AREA, BANGALORE-560 058 (SENIOR CITIZEN BENEFIT NOT CLAIMED) ...APPELLANTS (BY SRI.ARAVIND.V.CHAVAN, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE SOUTH BLOCK NEW DELHI-110 001 REPRESENTED BY ITS SECRETARY 2. CENTRAL BOARD OF DIRECT TAXES DEPARTMENT OF REVENUE 4TH FLOOR, JEEVAN DEEP BUILDING, PARLIAMENT STREET NEW DELHI-110 001 REPRESENTED BY ITS CHAIRMAN

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

SECTION 234E OF THE IT ACT, BY THE FINANCE ACT 2012 AS UNCONSTITUTIONAL BEING ARBITRARY, DISCRIMINATORY & UNREASONABLE, THE REVEVANT EXTRACT OF SEC.234E IS ENCLOSED AS ANNEXURE-A. 21 W.P.NOs.14294-14295/2014 & 30565-30567/2014 BETWEEN: 1. M/s.CATHODIC CONTROL CO., LTD., PLOT NO. 87, III PHASE PEENYA INDUSTRIAL AREA BANGALORE-560058 REPRESENTED BY ITS MANAGING DIRECTOR SRI V BABU SATHIAN