https://www.taxtmi.com/caselaws?id=13255 The court upheld the constitutional validity of the proviso to section 148 of the Income-tax Act, 1961, ruling that it did not violate Article 14 of the Constitution. The court found the classification in the proviso to be based on real and substantial distinctions with a reasonable nexus to the legislative objective, allowing for reassessment notices issued within the permissible limitation period but beyond the 12-month period specified in section 143(2). The dismissal of the petition affirmed the validity of the proviso and its alignment with legislative intent and judicial interpretations. en-us Tue, 24 Oct 2006 00:00:00 +0530 Wed, 27 May 2009 17:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13255 The court upheld the constitutional validity of the proviso to section 148 of the Income-tax Act, 1961, ruling that it did not violate Article 14 of the Constitution. The court found the classification in the proviso to be based on real and substantial distinctions with a reasonable nexus to the legislative objective, allowing for reassessment notices issued within the permissible limitation period but beyond the 12-month period specified in section 143(2). The dismissal of the petition affirmed the validity of the proviso and its alignment with legislative intent and judicial interpretations. Case-Laws Income Tax Tue, 24 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13255