Shri Pradeep Kumar Naredi v. Union of India
Case at a glance
Provisions considered
- Income Tax Act, 1961 ss. 119, 119(2)(b), 245C
- Finance Act, 2021
Judgment
conferred upon it. I do not find any legal infirmity in the said impugned order of the Commission and accordingly I am not inclined to interfere with the aforesaid impugned order dated 14th January, 2022. So far as challenged to the legality and validity of the order of the aforesaid order of Central Board of Direct Taxes dated 28th September, 2021, on the ground of discrimination in exercise of power under Section 119 (2) (b) of the Income Tax Act, 1961 is concerned, I hold the said order of the Board as constitutionally valid and legal and is perfectly within the power conferred upon it under the aforesaid provision of law and the same is not discriminatory for the reason that the petitioner does not stand on the equal footing as of the class of person covered under the said order of the Board. 7 Accordingly, this writ petition being WPA 3048 of 2022 is dismissed along with WPA 3049 of 2022 having similar facts and similar question of law. There will be no order as to costs. (Md. Nizamuddin, J.)
Questions this judgment answers
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — ss. 119, 119(2)(b), 245C; Finance Act, 2021.
Which court decided this case, and when?
Calcutta High Court, on 23 Feb 2022. The bench was NIZAMUDDIN.
Precedent status how later indexed judgments have treated this case
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