Judgement

PARIPOORNAN, J. :- In this batch of cases - writ petitions filed under Article 32 of the Constitution of India and civil appeals and special leave petitions filed under Article 136 of the Constitution of India - substantially similar questions arise for consideration. The matter arise under the Incometax Act, 1961. The validity of Sections 44AC and 206C of the Income-tax Act, 1961 (hereinafter referred to as the Act) is posed for consideration. Various assessees challenged the aforesaid provisions as ultra vires and beyond legislative competence and also violative of Articles 14 and 19(1) (g) of the Constitution of India in a few High Courts. Substantially, the challenge was not accepted by all the High Courts. A few High Courts have read down the provisions of Section 44AC of the Act. Dissatisfied by the same, the assessee have come up in appeal. Feeling aggrieved by the reading down of Section 44AC of the Act, the Union of India has come up in appeals. Those are covered by civil appeals. Certain other assessees have challenged the aforesaid provisions directly under Article 32 of the Constitution of India. Those are covered by writ petitions. A few assessees, feeling agg