1984 (10) TMI 6

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..... section 171 of the Income-tax Act, 1961 ("the Act") as violative of article 14 of the Constitution. The petitioner is the karta of a joint Hindu family consisting of himself, his wife, his sons and daughters which was an assessee on the file of the IInd Income-tax Officer, Chickmagalur. According to the petitioner, there were partial partitions in the Hindu undivided family on September 25, 1978 .....

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..... of his contention, Sri Mallya relies on a large number of rulings of the Supreme Court and other courts that have explained the true scope and ambit of article 14 of the Constitution. Section 171 of the Act regulates the assessments of Hindu undivided families that had been assessed to tax under the Act, but are later partitioned. The Hindu undivided families previously assessed to tax, but afte .....

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..... e principles of permissible classification or as arbitrary also. In this view also, the challenge to section 171 of the Act has no merit. As the only contention urged for the petitioner fails, these writ petitions are liable to be rejected. I, therefore, reject these writ petitions at the preliminary hearing stage without notice to the respondents.    
Case laws, Decisions, Judgem .....

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