9911796707
TMI Blog1990 (8) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... by K. S. PARIPOORNAN J. -The petitioner in Original Petition No. 3709 of 1990, is the appellant in this writ appeal. He is an abkari contractor and an assessee under the Income-tax Act, 1961. In the original petition, the attack was against section 44AC of the Income-tax Act, 1961. The petitioner contended that the said provision of law is ultra vires the Constitution. The provision was challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition and dismissed the same. Subsequently, the petitioner filed Review Petition No. 101 of 1990, in the said original petition and prayed for reconsideration or to review the decision dated June 4, 1990. By an elaborate order dated July 23, 1990, the learned single judge dismissed the review petition. The complaint that all the points raised by the petitioner were not considered was negatived ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITR 481., The device of presumptive taxation which acts as an effective check against evasion in certain specific types of business and the history and background relating to the said legislation have been adverted to in detail. The peculiarities of the trade in liquor, timber and forest produce, etc., have been adverted to by the learned single judge in his judgment. The presumption regarding con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered by a Bench of the Andhra Pradesh High Court in A. Sanyasi Rao v. Government of Andhra Pradesh [1989] 178 ITR 31. The attack against legislative competence, discrimination and violation of the fundamental rights under article 19(1)(g) of the Constitution have been considered from different perspectives and the court, after elaborately considering the matter, upheld the legislation as valid an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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