1998 (9) TMI 39

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Income-tax Act, 1961, introduced by the Direct Tax Laws (Amendment) Act, 1989, on the ground that the same is discriminatory and unconstitutional. This provision is one made for the levy of additional income-tax in the circumstances referred to in that provision, viz., where the income shown by any person in the return is increased or the loss declared in the return is reduced or is converted in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r violate article 14 of the Constitution of India, as there is no discrimination among the assessees. A person who is dishonest and does not declare his income correctly cannot be put in the same class as that of the other assessees, who truthfully declare their income and items of expenditure and who do not conceal or withhold the income received by them. The additional income-tax leviable on per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X