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1 - 7 of 7 (0.41 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Income Tax vs S.Muthukarupan on 11 September, 2006
12. At this stage, it would be beneficial to refer to the decision of the Hon'ble Division Bench in the case of Commissioner of Income Tax Vs S.Muthukarupan [2007]290 ITR 0154, wherein, the Court held that if during the same assessment year the same quantity of wealth in possession of one co-sharer is subjected to a lower rate of taxation, it would be highly improper to burden a similarly situated co-sharer with a higher rate of tax. If such an action on the part of the assessing authorities is sanctioned, it would militate against the principle of equality of laws enshrined in Article 14 of the Constitution of India.
Article 14 in Constitution of India [Constitution]
Commissioner Of Income Tax vs Kumararani Smt. Meenakshi Achi on 8 November, 1997
Similar view was taken in the case of Commissioner of Income Tax Vs Kumararani Smt.Meenakshi Achi [2007]292 ITR 0624, following the decision in the case of Muthukarupan.
Article 226 in Constitution of India [Constitution]
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