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of <h1>High Court validates Income-tax Act provision, overturns Tribunal decision.</h1> <h3>Commissioner Of Income-Tax Versus Shyamacharan Gopicharan</h3> Commissioner Of Income-Tax Versus Shyamacharan Gopicharan - [1988] 170 ITR 463 The High Court of Madhya Pradesh ruled that section 140A(3) of the Income-tax Act, 1961, is not violative of article 19(1)(f) of the Constitution. The Income-tax Appellate Tribunal's decision declaring the section ultra vires was overturned based on a previous decision by the Madras High Court. The court also held that it was unnecessary to answer the question of jurisdiction in this case.
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