Income Tax – Validity of Section 80 HHC – All cases transferred to Gujarat HC
SEVERAL cases challenging the validity of Section 80 HHC of the Income Tax Act, are pending in various High Courts. The Supreme Court felt that looking to the large number of matters pending in various High Courts and since the question relates to vires, it would be more convenient and beneficial if all the matters were decided by one High Court in the Country. Supreme Court was informed that maximum number of matters are pending in the High Court of Gujarat. Consequently, Supreme Court directed that all the matters be sent to the High Court of Gujarat. The Union of India is directed to place this Order before the Acting Chief Justice of the High Court for information and doing the needful.