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Dr. S. Reddappa and ors. Vs. Union of India and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 28, 32, 119, 139, 139(1) and (4), 140(A), 142(1), 143, 143(1) and (3), 144, 147, 148, 154, 155, 156, 208, 210, 234(A), (B) and (C), 245(D), 250, 254, 260, 262, 263 and 264

Reported in : ILR1997KAR758; [1998]232ITR62(KAR); [1998]232ITR62(Karn)

R.P. Sethi, C.J. 1. Constitutional validity of ss. 234A, 234B and 234C of the IT Act, 1961 (hereinafter referred to as 'the Act'), inserted by the Direct Tax Laws (Amendment) Act, 1987, was challenged by the...