https://www.taxtmi.com/caselaws?id=12691 The court upheld the constitutional validity of section 143(1A) of the Income-tax Act, 1961. However, it ruled that the retrospective operation of the provisions imposing additional income-tax under section 143(1A) was unconstitutional. The court emphasized that imposing additional tax retrospectively, especially when the return filed was correct as per the law at the time, was unjust and violated constitutional principles. The appeals challenging the retrospective imposition of additional income tax were dismissed, affirming the decision of the learned single judge. en-us Fri, 12 Apr 2002 00:00:00 +0530 Thu, 21 May 2009 12:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12691 The court upheld the constitutional validity of section 143(1A) of the Income-tax Act, 1961. However, it ruled that the retrospective operation of the provisions imposing additional income-tax under section 143(1A) was unconstitutional. The court emphasized that imposing additional tax retrospectively, especially when the return filed was correct as per the law at the time, was unjust and violated constitutional principles. The appeals challenging the retrospective imposition of additional income tax were dismissed, affirming the decision of the learned single judge. Case-Laws Income Tax Fri, 12 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12691