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SC dismisses plea challenging validity of Section 194A(3)(ixa)
Case Law Details
- Case Name
- Amit Sahni Vs Union of India (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Amit Sahni Vs Union of India (Supreme Court of India)
The petitioner has sought to challenge the validity of Section 194A(3)(ixa) of the Income Tax Act 1961 under which tax is deducted at source on the interest payable under an award of the Motor Accident Claims Tribunal1. The petitioner had filed a writ petition initially before the High Court of Delhi which was disposed of by granting him liberty to move the Central Board of Direct Taxes2 in a representation. The fresh writ petition challenging the decision of the CBDT was dismissed both on the grounds of locus and delay with liberty to file...
