https://www.taxtmi.com/caselaws?id=9790 The High Court declined to quash income tax assessment orders, citing the availability of an alternative appeal remedy. Regarding the challenge to the constitutionality of section 54F of the Income-tax Act, 1961, the court found the provision clear and rejected claims of discrimination. It held that variations in exemptions between assessment years are within Parliamentary discretion, dismissing the challenge. The writ petition was dismissed, and the petitioner was directed to file a statutory appeal before the Division Bench within a specified timeframe. en-us Mon, 27 Mar 2006 00:00:00 +0530 Wed, 01 Jul 2009 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9790 The High Court declined to quash income tax assessment orders, citing the availability of an alternative appeal remedy. Regarding the challenge to the constitutionality of section 54F of the Income-tax Act, 1961, the court found the provision clear and rejected claims of discrimination. It held that variations in exemptions between assessment years are within Parliamentary discretion, dismissing the challenge. The writ petition was dismissed, and the petitioner was directed to file a statutory appeal before the Division Bench within a specified timeframe. Case-Laws Income Tax Mon, 27 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9790