https://www.taxtmi.com/caselaws?id=77497 The court upheld the validity of section 40(a)(ia) of the Income-tax Act, 1961, and the penalty provision for non-deposit of TDS, emphasizing legislative authority in tax matters and judicial self-limitation in regulatory issues. The petitioner's challenge to the constitutionality of the provision as harsh and discriminatory was dismissed, with the court affirming the Legislature's jurisdiction to enact penalties for statutory liabilities and recognizing the complexity of tax regulations. The judgment emphasized the need for genuine justifications for non-compliance to be examined by the competent authority and upheld the legislative power to enforce tax compliance through penalties. en-us Thu, 20 Nov 2008 00:00:00 +0530 Tue, 26 May 2026 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77497 The court upheld the validity of section 40(a)(ia) of the Income-tax Act, 1961, and the penalty provision for non-deposit of TDS, emphasizing legislative authority in tax matters and judicial self-limitation in regulatory issues. The petitioner's challenge to the constitutionality of the provision as harsh and discriminatory was dismissed, with the court affirming the Legislature's jurisdiction to enact penalties for statutory liabilities and recognizing the complexity of tax regulations. The judgment emphasized the need for genuine justifications for non-compliance to be examined by the competent authority and upheld the legislative power to enforce tax compliance through penalties. Case-Laws Income Tax Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77497