https://www.taxtmi.com/caselaws?id=27887 The court upheld the constitutionality of Expln. 2 to s. 139(8)(a) of the I.T. Act, 1961, determining tax for delayed filing of returns for registered firms. It found the provision reasonable, within legislative discretion, and not violating art. 14 of the Constitution of India. Similarly, Section 271(2) of the Act imposing penalties on registered firms akin to unregistered firms was deemed valid, not constituting discrimination. Despite a split in judicial opinion, the court concluded that the provisions were not ultra vires art. 14, discriminatory, or arbitrary, dismissing the petitions without costs. en-us Thu, 31 May 1984 00:00:00 +0530 Tue, 16 Feb 2010 16:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27887 The court upheld the constitutionality of Expln. 2 to s. 139(8)(a) of the I.T. Act, 1961, determining tax for delayed filing of returns for registered firms. It found the provision reasonable, within legislative discretion, and not violating art. 14 of the Constitution of India. Similarly, Section 271(2) of the Act imposing penalties on registered firms akin to unregistered firms was deemed valid, not constituting discrimination. Despite a split in judicial opinion, the court concluded that the provisions were not ultra vires art. 14, discriminatory, or arbitrary, dismissing the petitions without costs. Case-Laws Income Tax Thu, 31 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27887