https://www.taxtmi.com/caselaws?id=25281 The HC declared Section 171(9) of the Income-tax Act, 1961, unconstitutional, citing its violation of Article 14 due to arbitrary classification, expansion of taxable income beyond permissible limits, and imposition of unfair penal liabilities on HUFs. Consequently, various writ petitions challenging notices, assessments, and rejections related to Section 171(9) were allowed, quashing the respective demands and proceedings. No order as to costs was made in these writ petitions. en-us Wed, 13 Jan 1988 00:00:00 +0530 Tue, 01 Oct 2024 18:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25281 The HC declared Section 171(9) of the Income-tax Act, 1961, unconstitutional, citing its violation of Article 14 due to arbitrary classification, expansion of taxable income beyond permissible limits, and imposition of unfair penal liabilities on HUFs. Consequently, various writ petitions challenging notices, assessments, and rejections related to Section 171(9) were allowed, quashing the respective demands and proceedings. No order as to costs was made in these writ petitions. Case-Laws Income Tax Wed, 13 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25281