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1973 (11) TMI 17 - GUJARAT HIGH COURTPetitioner has challenged the constitutional validity of section 271(1)(c) and section 274(2) of the Income-tax Act, 1961, on the ground that these provisions of the Income-tax Act contravene the provisions of articles 14, 19(1)(f), 19(1)(g), 31(1), 245 and 265 of the Constitution of India - challange on the ground of article 14 cannot succeed because it has not been established that there exists any hostile discremination against a particular type of taxpayer - both the challenges to the constitutional validity of the impugned provisions fail. We may point out that the other grounds of challenge to the constitutional validity have not been pressed before us and we, therefore, have not dealt with those challenges on the grounds of articles 31(1), 245 and 265 of the Constitution. We have confined our judgment only to the challenges under articles 14 and 19(1)(f) since they were pressed before us - applications fails and is dismissed
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