Bokaro Ispat Prasasnik Karamch vs Union Of India & Ops on 9 March, 2011

                              W.P. (T) No. 1477 of 2006
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            In the matter of an application under Article 226 of the Constitution of India
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            Bokaro Ispat Prasasnik Karamchari Samiti & anr.          ......     Petitioners
                                      Versus
            Union of India & ors.                                    ......     Respondents
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            For the Petitioners          :        Mr. Binod Poddar, Sr. Advocate
            For the respondents          :        Mr. Deepak Roshan, Sr. SC (Income Tax)

                                   PRESENT
                            HON'BLE THE CHIEF JUSTICE
                           HON'BLE MR. JUSTICE D.N.PATEL
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By Court:                 Heard learned counsel for the parties.

2. The question raised in this writ petition is that the 7th amendment of Income
Tax Rules, 2005 is ultra vires, which has been held to be intra vires pursuant to
the decision of the Supreme Court, rendered in the case of Arun Kumar & ors. V.
Union of India & ors., as reported in (2007)1 SCC 732.

3. In that view of the matter, we are not entering into the merits of the
case and the department is directed to decide the matter in terms of the decision
rendered by the Supreme Court in the case of Arun Kumar (supra), especially
paragraph nos. 85, 92, 95 and 99.

4. The writ petition is, accordingly, disposed of.

(Bhagwati Prasad, C.J.)

( D.N. Patel, J. )

Jharkhand High Court, Ranchi
Dated 9th March, 2011
A.K.Verma/ Ajay N.A.F.R