1998 (9) TMI 39 - HC - Income Tax

Summary

The petitioner challenged the levy of additional tax under section 143(1A) of the Income-tax Act, 1961, as discriminatory and unconstitutional. The High Court upheld the provision, stating it encourages honesty in tax filing and does not violate the Constitution. The challenge was dismissed, citing a similar ruling in Kerala State Coir Corporation Ltd. v. Union of India [1994] 210 ITR 121(Ker).