https://www.taxtmi.com/caselaws?id=8779 The court upheld the constitutionality of Section 139(1), proviso (iii)(a) and (b), of the Income-tax Act, 1961, finding it not in violation of Article 14 of the Constitution. However, defaulting registered firms were deemed entitled to credit for advance tax paid, akin to other assessees. The court partially allowed the writ petitions, directing assessments to be revised accordingly, with no costs ordered. en-us Thu, 15 Jul 1971 00:00:00 +0530 Wed, 03 Jun 2009 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8779 The court upheld the constitutionality of Section 139(1), proviso (iii)(a) and (b), of the Income-tax Act, 1961, finding it not in violation of Article 14 of the Constitution. However, defaulting registered firms were deemed entitled to credit for advance tax paid, akin to other assessees. The court partially allowed the writ petitions, directing assessments to be revised accordingly, with no costs ordered. Case-Laws Income Tax Thu, 15 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8779