Supreme Court Refers Income Tax Act Section 171(9) Appeals to Constitution Bench

The Supreme Court directed the placement of appeals challenging the constitutionality of section 171(9) of the Income-tax Act before the Constitution Bench. Both the Madras High Court and Karnataka High Court had previously invalidated the provisions of section 171(9) for contravening article 14 of the Constitution.

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The Supreme Court ordered that the appeals regarding the constitutional validity of section 171(9) of the Income-tax Act be placed before the Constitution Bench. The Madras High Court and Karnataka High Court had both struck down the provisions of section 171(9) as violative of article 14 of the Constitution.

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