1997 (12) TMI 6 - SCH - Income Tax

Constitutional Validity of provisions of section 171(9) - let these appeals be placed before the Constitution Bench.

Summary

The Supreme Court ordered that the appeals regarding the constitutional validity of section 171(9) of the Income-tax Act be placed before the Constitution Bench. The Madras High Court and Karnataka High Court had both struck down the provisions of section 171(9) as violative of article 14 of the Constitution.