Income Tax Officer & Anr. vs A.M.S. Salimaricar

Authority: Supreme Court Date: 1996-10-30 AY: 1968-69 Section: 140A(3), 19(1)(f) Acts: Income Tax Act 1961, Constitution of India Result: Revenue Citation: (2001) 166 CTR (SC) 404 : (2001) 247 ITR 808 (SC) : (2002) 124 TAXMAN 134 Justices: B.P. Jeevan Reddy & K.S. Paripoornan, JJ. Appeal No: Civil Appeal Nos. 152 & 153 of 1979
Whether sub-section (3) of section 140A of the Income Tax Act, 1961 is void as violative of Article 19(1)(f) of the Constitution of India --- Held No, the provision is valid and constitutional.

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