Panchmahal District Cooperative Milk Producers Union Ltd. & Ors. v. Union of India & Ors
[Citation -2020-LL-0917-7]

Citation 2020-LL-0917-7
Appellant Name Panchmahal District Cooperative Milk Producers Union Ltd. & Ors.
Respondent Name Union of India & Ors.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 17/09/2020
Judgment View Judgment
Keyword Tags territorial jurisdiction • constitutional validity • preliminary objection • representation
Bot Summary: The petition has been heard by way of video conferencing. 21403/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. Present writ petition has been filed challenging Section 194A of the Income Tax Act, 1961 inserted vide Finance Act, 2020 with effect from 01 st July, 2020 to the extent that the provision has been made applicable to Dairy Co-operative Societies. In the alternative, the petitioners pray for a direction to the respondents to declare/clarify that the amendment to Section 194A of the Act inserted vide Finance Act, 2020 is not applicable to the DCS. Learned counsel for the respondents raises a preliminary objection on the ground that this Court has no territorial jurisdiction to entertain and decide the present writ petition. Learned counsel for the respondents is directed to obtain instructions as to whether the respondent-CBDT is willing to dispose of the petitioners representation dated 20 th July, 2020 by way of a reasoned order in a time bound manner. Accordingly, the present writ petition and pending application are disposed of with a direction to the CBDT to decide the petitioners representation dated 20th July, 2020 after giving an opportunity of hearing to the petitioners, by way of a reasoned order within eight weeks. Petitioners are directed to file any clarification/reply/document asked for by the CBDT. 5.


$ * IN HIGH COURT OF DELHI AT NEW DELHI + W.P. (C) 5919/2020 & C.M.No.21403/2020 PANCHMAHAL DISTRICT COOPERATIVE MILK PRODUCERS UNION LTD. & ORS. Petitioners Through: Mr.Ramesh P Bhatt, Sr.Advocate with Mr.Malak Bhatt, Ms.Devanshi Singh and Ms.Chandni Ghatak, Advocates. versus UNION OF INDIA & ORS. Respondents Through: Mr.Zoheb Hossain, Sr.Standing counsel for Income Tax Department with Mr.Kalrav Mehrotra, Advocate. % Date of Decision: 17th September, 2020 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA JUDGMENT MANMOHAN, J: (Oral) 1. petition has been heard by way of video conferencing. 2. On last date of hearing, this Court had passed following order:- C.M.Nos.21404-21406/2020 Exemption allowed, subject to all just exceptions. Accordingly, application stands disposed of. W.P. (C) 5919/2020 Page 1 of 3 W.P.(C) No.5919/2020 & C.M.No.21403/2020 petition has been listed before this Bench by Registry in view of urgency expressed therein. same has been heard by way of video conferencing. Present writ petition has been filed challenging Section 194A of Income Tax Act, 1961 (hereinafter referred to as Act ) inserted vide Finance Act, 2020 with effect from 01 st July, 2020 to extent that provision has been made applicable to Dairy Co-operative Societies (DCS). In alternative, petitioners pray for direction to respondents to declare/clarify that amendment to Section 194A of Act inserted vide Finance Act, 2020 is not applicable to DCS. Learned counsel for respondents raises preliminary objection on ground that this Court has no territorial jurisdiction to entertain and decide present writ petition. Learned counsel for respondents is directed to obtain instructions as to whether respondent-CBDT is willing to dispose of petitioners representation dated 20 th July, 2020 by way of reasoned order in time bound manner. At request of learned counsel for respondents, adjourned to 17th September, 2020. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. 3. In pursuance to aforesaid order, respondent-Central Board of Direct Taxes (CBDT) has filed short affidavit. relevant portion of said affidavit reads as under:- 4. In this regard, it is respectfully submitted that while powers to address constitutional validity of amended section 194A of Act vests with Courts, however, within powers delegated to it under Section 119 of Act, CBDT is willing to dispose off Petitioner's representation within period of eight weeks subject to furnishing of necessary reply by it, if called by CBDT. W.P. (C) 5919/2020 Page 2 of 3 4. Accordingly, present writ petition and pending application are disposed of with direction to CBDT to decide petitioners representation dated 20th July, 2020 after giving opportunity of hearing to petitioners, by way of reasoned order within eight weeks. Petitioners are directed to file any clarification/reply/document asked for by CBDT. 5. order be uploaded on website forthwith. Copy of order be also forwarded to learned counsel through e-mail. MANMOHAN, J SANJEEV NARULA, J SEPTEMBER 17, 2020 KA W.P. (C) 5919/2020 Page 3 of 3 Panchmahal District Cooperative Milk Producers Union Ltd. & Ors. v. Union of India & Or
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