1990 (10) TMI 40

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..... l vires of section 44AA of the Income-tax Act, 1961, inter alia, on the ground that, between the professions not enumerated in sub-section (1) of section 44AA and other professions, a discrimination is made inasmuch as the professions enumerated are required to maintain books of account to be inspected by the Income-tax Officer to ascertain their income while other professions not so enumerated in .....

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..... fessions or professions which are in categories like interior decorators who charge considerable fees for the services rendered, perhaps are not regulated by any enactment to subserve the object of bringing to tax their income. What falls outside the enumerated class, practicality is the guiding force to prescribe a monetary limit which will compel them to maintain accounts. It would be futile t .....

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..... Rs. 25,000 are required to maintain books of account. Therefore, we do not see any unreasonableness in such classification. However, it is rightly pointed out by Mr. S. P. Bhat, learned counsel for the petitioner, that the vice of discrimination, if at all it was there, has been eliminated since by inserting rule 6F in the Income-tax Rules by which such a financial limit has been imposed on the .....

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