income tax. Power to
levy a surcharge is contained in Article 271 of the Constitution of India
which read as under:
“271. Surcharge on certain ... argument was rejected by the Court. The Bench took note of
Article 271 of the Constitution along with Entry 82 of List
income tax. Power to levy a surcharge is contained in Article
271 of the Constitution of India which read as under:
“271. Surcharge on certain ... argument was rejected by the Court. The Bench
took note of Article 271 of the Constitution along with
Entry 82 of List
either directly or indirectly to
proceedings under Article 32. Considerations which are relevant in
proceedings under Article 226 are wholly out of place ... only applicable to proceedings
under Article 226. At p. 271 of the report, Das Gupta, J., who spoke for
the court specifically referred to this
either directly or indirectly to
proceedings under Article 32. Considerations which
are relevant in proceedings under Article 226 are
wholly out of place ... only
applicable to proceedings under Article 226. At p.
271 of the report, Das Gupta, J., who spoke for the
court specifically referred to this
conclusion are as follows:
(i) Section 271(1B) of the Act is not violative of Article 14 of the Constitution.
(ii) The position
view of Explanation 5 to section
271(1)(c) of the Act. Accordingly he levied penalty u/s 271 ... section 271(1)(c) of the Act, more particularly, Explanation 5
to section 271(1)(c). Explanation 5 to section 271(1)(c) reads
271, Madangir, New Delhi and plaintiff alongwith his family shifted there
with his household articles and even after that defendants helped the plaintiff on
various ... purchased a property
bearing No. DII/271 for him and plaintiff took all his household articles and started
living there with his family
except the requirement as mentioned as it appears from
clause (2) of Article 213 of the Constitution of India which is set out
hereunder ... reported in (1982) 1 SCC 271 has stated the legal
position as follows:
The language of clause (2) of Article 123 and of clause
K.R.Palanisamy vs The Director on 25 April, 2014
Author: M. Venugopal
Bench: M
filed under Article 227 of the Constitution of India against the fair and decreetal order dated 24.06.2014 passed in I.A.No.271
