1971 (7) TMI 49 - ANDHRA PRADESH HIGH COURT

In these two writ petitions, the constitutional validity of section 40A(3) and (4) of the Income-tax Act, 1961 has been questioned on two grounds : (1) that it is ultra vires the powers of Parliament under entry 82, List I of the Seventh Schedule to the Constitution ; and (2) that it violates the fundamental right guaranteed under article 19(1)(g) of the Constitution. Rule 6DD is also challenged on the ground that it is beyond the competence of the rule-making authority and repugnant to article 14 of the Constitution - we are unable to find any merit in both the writ petitions and they are accordingly dismissed