S.K. Dutta, Income Tax Officer & Ors. vs Lawarence Singh Ingty, Treasury Officer

Authority: Supreme Court Date: 1967-11-07 AY: 1959-60, 1960-61, 1961-62, 1962-63 Section: 10(26) Acts: Indian Income Tax Act 1922, Income Tax Act 1961, Constitution of India Result: Assessee Citation: (1968) 68 ITR 272 (SC) Justices: K.N. Wanchoo, C.J., R.S. Bachawat, V. Ramaswami, G.K. Mitter & K.S. He Appeal No: Civil Appeal No.809 of 1966
Whether the exclusion of Government servants from the exemption given under s. 4(3)(xxi) of the Indian IT Act, 1922, and s. 10(26) of the IT Act, 1961, to members of Scheduled Tribes residing in specified areas is violative of Article 14 of the Constitution --- Held Yes, the exclusion is discriminatory and unconstitutional.

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