Geo Sea Food vs Income Tax Officer & Ors.
Whether Explanation 2 to Section 139(8)(a) of the Income Tax Act 1961, which provides that for levying interest on delayed filing of returns by a registered firm, the tax payable shall be computed as if the firm were assessed as an unregistered firm, is violative of Article 14 of the Constitution of India as arbitrary and discriminatory --- Held No.
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