https://www.taxtmi.com/caselaws?id=15226 The court upheld the constitutionality and compensatory nature of Sections 234B and 234C of the Income-tax Act, 1961. It emphasized that these provisions aim to ensure timely tax payments and are not penal. The court advised the petitioner to seek relief under Section 119 for genuine hardship. The writ petition was dismissed without costs. en-us Fri, 24 Sep 1999 00:00:00 +0530 Mon, 03 Aug 2009 17:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15226 The court upheld the constitutionality and compensatory nature of Sections 234B and 234C of the Income-tax Act, 1961. It emphasized that these provisions aim to ensure timely tax payments and are not penal. The court advised the petitioner to seek relief under Section 119 for genuine hardship. The writ petition was dismissed without costs. Case-Laws Income Tax Fri, 24 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15226