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1 - 10 of 12 (0.62 seconds)Article 14 in Constitution of India [Constitution]
The Income Tax Act, 1961
Article 226 in Constitution of India [Constitution]
Section 4 in The Income Tax Act, 1961 [Entire Act]
Section 35 in The Income Tax Act, 1961 [Entire Act]
Section 100 in Government of India Act, 1935 [Entire Act]
B.M. Amina Umma vs Income-Tax Officer, Kozhikode on 16 March, 1954
6. The validity of this section was challenged before a Division Bench of the Madras High Court in Amina Umma v. Income-tax Officer, , on the grounds (1) that it was beyond the legislative powers of the Central Legislature conferred on it by Entry 54 of List I of the Seventh Schedule of the Government of India Act, 1935; and (2) that even if the provision was intra vires when enacted in 1937, it offended the fundamental fights guaranteed under Articles 14 and 19 (1) (g) of the Constitution and was therefore unenforceable.
Government of India Act, 1935
The Commissioner Of Income-Tax,Madhya ... vs Sodra Devi(With Connected Appeal) on 17 May, 1957
7. Sri Ananta Babu has, however, argued that after the decision of the Supreme Court in Commissioner of Income-tax, MP and Bhopal v. Sen Sodra Devi, , the contentions raised by him require to be examined afresh and that in any view, the validity of the provision with reference to its alleged conflict with Section 40 of the Income-tax Act must be considered. In the Supreme Court decision their Lordships had to determine whether the word 'individual' occurring in Section 16 (3) (a) (ii) of the Act "includes also a female and the income of their minor sons derived from A partnership fo the benefits of which they have been admitted is" liable to be included in the income of the mother who is a member of that partnership". Section 16 (3) of the Act provides: