1988 (1) TMI 35 - HC - Income Tax

Summary

The High Court of Madhya Pradesh ruled that section 140A(3) of the Income-tax Act, 1961, is not violative of article 19(1)(f) of the Constitution. The Income-tax Appellate Tribunal's decision declaring the section ultra vires was overturned based on a previous decision by the Madras High Court. The court also held that it was unnecessary to answer the question of jurisdiction in this case.