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TMI Blog1998 (11) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... in the previous year. It is submitted that all the assessees which fall in that category constitute one category and there cannot be a further discrimination regarding different dates in furnishing the return. The Explanation to section 44AB defines the specific dates in relation to the accounts of the previous year or years relating to the assessment year means the date of expiry of four months from the end of the previous year or, where there is more than one previous year, from the end of the previous year which expired last before the commencement of the assessment year, or June 30 of the assessment year, whichever is later. This definition was amended by the Finance Act of 1988 and now a "specified date" in relation to the accounts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication is under-inclusive when all who are included in the class are tainted with the mischief but there are others also tainted whom the classification does not include. In other words, a classification is bad as under inclusive when a State benefits or burdens persons in a manner that furthers a legitimate purpose but does not confer the same benefit or place the same burden on others who are similarly situated. A classification is over-inclusive when it includes not only those who are similarly situated with respect to the purpose but others who are not so situated as well. In other words, this type of classification imposes a burden upon a wider range of individuals than are included in the class of those attended with mischief at whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate class by themselves and therefore if Parliament has prescribed different dates for obtaining report or filing return, it cannot be said that the other assessees are of the same group as a company is. Classification of a company and other assessees is a reasonable classification as the company constitutes a different class. There are other provisions under the Act where different treatment is being given to companies. Since a company itself constitutes a different class, prescribing different dates for obtaining report under section 44AB or prescribing different dates for filing return cannot be considered to be violative of article 14 of the Constitution of India. The provisions of section 44AB were held not violative of articles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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