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1999 (9) TMI 47 - HC - Income TaxExtract: ....... judgment given in the case of Balaji v. ITO 1961 43 ITR 393 (SC), if the Legislature has selected for the purpose of classification a group of persons who are in fact used as a cloak to perpetrate fraud on taxation the provisions cannot be considered to be violative of article 14 of the Constitution of India. Petitions accordingly stand dismissed.
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