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Constitutionality of First Proviso to Section 148 – Rajasthan HC Issues Notice To Govt
Case Law Details
- Case Name
- Maya Rathi Vs ITO (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Maya Rathi Vs ITO (Rajasthan High Court)
We find that the validity of first proviso to Section 148 of Income Tax Act, 1961 has been assailed on the ground that the explanation ‘income chargeable to tax has escaped assessment’, has been restricted in its meaning under the explanation-1 to that provisions.
Learned counsel for the petitioner submits that such an explanation completely restricts the requirement of reason to believe that income chargeable to tax has escaped assessment and therefore the provision is unconstitutional and against the settled judicial princ...
