https://www.taxtmi.com/caselaws?id=7895 The court upheld the vires of the Explanation to section 271(1)(c) of the Income-tax Act, ruling that it does not violate Article 14 of the Constitution. The petitioner's challenge to the show cause notice and penalty imposition was dismissed, with the court emphasizing that the Explanation merely establishes a rule of evidence and does not infringe on legal principles or constitutional rights. The petition was ultimately dismissed, and the petitioner was directed to address further concerns through the statutory appeal process. en-us Fri, 27 Feb 1970 00:00:00 +0530 Mon, 23 Mar 2009 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7895 The court upheld the vires of the Explanation to section 271(1)(c) of the Income-tax Act, ruling that it does not violate Article 14 of the Constitution. The petitioner's challenge to the show cause notice and penalty imposition was dismissed, with the court emphasizing that the Explanation merely establishes a rule of evidence and does not infringe on legal principles or constitutional rights. The petition was ultimately dismissed, and the petitioner was directed to address further concerns through the statutory appeal process. Case-Laws Income Tax Fri, 27 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7895