https://www.taxtmi.com/caselaws?id=17387 The constitutional challenge to sections 44AC and 206C of the Income-tax Act could not proceed because the Supreme Court had already upheld the provisions and rejected the Article 14 challenge to the presumptive collection mechanism. The petitioners nevertheless obtained limited relief concerning certificates under the proviso to section 206C: the competent authority was directed to decide their pending representation in accordance with law within one month. Thus, the substantive challenge failed, while the writ petition succeeded only to secure consideration of the representation. en-us Thu, 03 Oct 1996 00:00:00 +0530 Tue, 22 Sep 2009 10:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17387 The constitutional challenge to sections 44AC and 206C of the Income-tax Act could not proceed because the Supreme Court had already upheld the provisions and rejected the Article 14 challenge to the presumptive collection mechanism. The petitioners nevertheless obtained limited relief concerning certificates under the proviso to section 206C: the competent authority was directed to decide their pending representation in accordance with law within one month. Thus, the substantive challenge failed, while the writ petition succeeded only to secure consideration of the representation. Case-Laws Income Tax Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17387