https://www.taxtmi.com/caselaws?id=22286 The High Court of Delhi dismissed the petition challenging the constitutionality of section 115J of the Income-tax Act. The court held that the differentiation in treatment of various types of assessees under the Act was justified based on their unique circumstances. It also clarified that compliance with the Electricity Act does not exempt the petitioner from adhering to section 115J. The court rejected arguments that the provision violated constitutional articles 14 and 19, emphasizing the availability of alternative remedies for the petitioner. en-us Thu, 25 Apr 1991 00:00:00 +0530 Tue, 08 Dec 2009 16:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22286 The High Court of Delhi dismissed the petition challenging the constitutionality of section 115J of the Income-tax Act. The court held that the differentiation in treatment of various types of assessees under the Act was justified based on their unique circumstances. It also clarified that compliance with the Electricity Act does not exempt the petitioner from adhering to section 115J. The court rejected arguments that the provision violated constitutional articles 14 and 19, emphasizing the availability of alternative remedies for the petitioner. Case-Laws Income Tax Thu, 25 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22286