https://www.taxtmi.com/caselaws?id=16453 The court upheld the validity of the proviso to section 139 of the Income-tax Act, dismissing the petitioner's claims of illegality. The judge found the specified conditions, including property ownership and telephone subscription, as reasonable indicators for presuming taxable income. The court noted that these conditions were not arbitrary and could assist in identifying potential taxpayers. The judge emphasized the duty of citizens to file returns, even without assessable income, if they met the specified conditions. Ultimately, the court ruled in favor of the Income-tax Department, rejecting the petitioner's challenge to the proviso's legality and constitutionality. en-us Tue, 01 Dec 1998 00:00:00 +0530 Mon, 07 Sep 2009 18:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16453 The court upheld the validity of the proviso to section 139 of the Income-tax Act, dismissing the petitioner's claims of illegality. The judge found the specified conditions, including property ownership and telephone subscription, as reasonable indicators for presuming taxable income. The court noted that these conditions were not arbitrary and could assist in identifying potential taxpayers. The judge emphasized the duty of citizens to file returns, even without assessable income, if they met the specified conditions. Ultimately, the court ruled in favor of the Income-tax Department, rejecting the petitioner's challenge to the proviso's legality and constitutionality. Case-Laws Income Tax Tue, 01 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16453