https://www.taxtmi.com/caselaws?id=22984 The Karnataka Agricultural Income-tax Act amendment reducing the return-filing period to four months was treated as a uniform procedural change and not an unconstitutional restriction. The High Court's reasoning was that the new deadline was not unreasonably short, did not by itself impair the right to carry on trade or occupation, and could not be struck down merely because later tax-law changes might occur before assessment. Claims of special hardship for tea companies and assessees needing audit documents were not shown with sufficient legal prejudice to invalidate the provision. en-us Tue, 09 Oct 1990 00:00:00 +0530 Tue, 15 Dec 2009 16:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22984 The Karnataka Agricultural Income-tax Act amendment reducing the return-filing period to four months was treated as a uniform procedural change and not an unconstitutional restriction. The High Court's reasoning was that the new deadline was not unreasonably short, did not by itself impair the right to carry on trade or occupation, and could not be struck down merely because later tax-law changes might occur before assessment. Claims of special hardship for tea companies and assessees needing audit documents were not shown with sufficient legal prejudice to invalidate the provision. Case-Laws Income Tax Tue, 09 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22984