https://www.taxtmi.com/caselaws?id=31399 The Delhi High Court upheld the constitutional validity of Sections 153A and 153C of the Income Tax Act, 1961. The court dismissed the writ petition challenging the provisions, emphasizing that both categories of persons must be treated in accordance with the principles of natural justice. The court found no merit in the argument that the provisions were discriminatory, highlighting that the procedure for both categories overlaps but is not unconstitutional. The court concluded that the provisions do not exclude principles of natural justice, as Section 153C(1) mandates the Assessing Officer to issue a notice, ensuring fairness in the assessment process. en-us Wed, 27 Feb 2008 00:00:00 +0530 Wed, 12 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31399 The Delhi High Court upheld the constitutional validity of Sections 153A and 153C of the Income Tax Act, 1961. The court dismissed the writ petition challenging the provisions, emphasizing that both categories of persons must be treated in accordance with the principles of natural justice. The court found no merit in the argument that the provisions were discriminatory, highlighting that the procedure for both categories overlaps but is not unconstitutional. The court concluded that the provisions do not exclude principles of natural justice, as Section 153C(1) mandates the Assessing Officer to issue a notice, ensuring fairness in the assessment process. Case-Laws Income Tax Wed, 27 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31399