https://www.taxtmi.com/caselaws?id=17387 The constitutional challenge to sections 44AC and 206C of the Income-tax Act, 1961 was held to be unavailable because the Supreme Court had already upheld those provisions and rejected the Article 14 objection to the presumptive collection mechanism. The Court therefore declined to entertain the validity challenge. On the separate request concerning certificates under the proviso to section 206C, it granted limited relief by directing the competent authority to decide the pending representation in accordance with law within one month. 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, 1961 was held to be unavailable because the Supreme Court had already upheld those provisions and rejected the Article 14 objection to the presumptive collection mechanism. The Court therefore declined to entertain the validity challenge. On the separate request concerning certificates under the proviso to section 206C, it granted limited relief by directing the competent authority to decide the pending representation in accordance with law within one month. Case-Laws Income Tax Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17387