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<h1>Petitioner's Challenge to Income-tax Act Section 171 Rejected</h1> The High Court rejected the petitioner's challenge to the validity of section 171 of the Income-tax Act, 1961, finding it not discriminatory and compliant ... Assessment, HUF, Partition The petitioner challenged the validity of section 171 of the Income-tax Act, 1961 as violative of article 14 of the Constitution. The High Court held that the section is not discriminatory and does not infringe article 14. The writ petitions were rejected without notice to the respondents.