https://www.taxtmi.com/caselaws?id=15857 Section 143(1A) imposes additional tax on adjusted returns to promote truthful income disclosure and deter understatement of income, overstatement of loss, and improper expenditure claims. The differential treatment of assessees making correct disclosures and those making incorrect disclosures rests on an intelligible differentia rationally connected with that objective. The provision falls within Parliament's taxing power and does not deprive property without authority of law. Section 143(1A) is therefore sustained as consistent with Article 14 and constitutionally valid. en-us Thu, 10 Sep 1998 00:00:00 +0530 Sat, 29 Aug 2009 15:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15857 Section 143(1A) imposes additional tax on adjusted returns to promote truthful income disclosure and deter understatement of income, overstatement of loss, and improper expenditure claims. The differential treatment of assessees making correct disclosures and those making incorrect disclosures rests on an intelligible differentia rationally connected with that objective. The provision falls within Parliament's taxing power and does not deprive property without authority of law. Section 143(1A) is therefore sustained as consistent with Article 14 and constitutionally valid. Case-Laws Income Tax Thu, 10 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15857