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1979 (3) TMI 38 - HC - Income TaxExtract: .......nt of those articles by that section. In Mahavir Metal Works P. Ltd. s case 1974 95 ITR 197 (Delhi) the submission that Chap. XXA of the I.T. Act violated arts. 14, 19 and 31 was rejected. For the reasons given, there is no merit in this application which is dismissed. I would, however, make no order as to costs. S. SARWAR ALI, Actg. C.J.--I agree.
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