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1 - 10 of 37 (1.03 seconds)Section 64 in The Income Tax Act, 1961 [Entire Act]
Article 14 in Constitution of India [Constitution]
The Income Tax Act, 1961
The Coinage Act, 2011
The State Of West Bengal vs Anwar Ali Sarkar on 11 January, 1952
record. The court will certainly not be powerless to strike
down the abuse of power in appropriate cases and the
assessee will not be without redress. The observations of
Fazl Ali, J., in The State of West Bengal v. Anwar Ali
Sarkar, (supra), at pages 309-310 that the authority will
say " I am not to blame as I am acting under the Act " will
not necessarily save the order from being challenged because
even though the authority purported to act under the Act its
action will be subject to scrutiny in the manner indicated
above and will be liable to be set aside if it was found to
be mala fide or discriminatory qua the assessee.
Bidi Supply Co vs The Union Of India And Others on 20 March, 1956
The very same question as regards the unconstitutionality of
s. 5(7A) of the Act had come up for decision before this
Court in Bidi Supply Co. v. The Union of India (supra). The
case of the assessee there had been transferred by the
Central Board of Revenue under s. 5(7A) of the get from the
Income-tax Officer, District 111, Calcutta, to the Income-
tax Officer, Special Circle, Ranchi. The -order was an
omnibus wholesale order of transfer expressed in general
terms without any reference to any particular case and with-
out any limitation as to time and was challenged as void on
the ground that s. 5(7A) under which it had been passed was
unconstitutional. This Court, by a majority judgment, after
discussing the general principles underlying Art. 14, did
not adjudicate upon that question, observing at p. 276:
Dayaldas Kushiram vs The Commissioner Of Income-Tax, ... on 15 December, 1939
In the later case of
Dayaldas Kushiram v. Commissioner of Income-tax,
(Central)(1), Beaumont, C.J., expressed himself as follows: