https://www.taxtmi.com/caselaws?id=39744 The court held that Section 139(1) read with Section 139(4) of the Income-tax Act, 1961, requiring registered firms to pay interest as if they were unregistered firms, was violative of Article 14 of the Constitution. The orders of assessment were quashed, and assessing authorities were directed to levy interest on the tax payable by the petitioners as registered firms. en-us Thu, 11 Apr 1974 00:00:00 +0530 Tue, 20 Apr 2010 10:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39744 The court held that Section 139(1) read with Section 139(4) of the Income-tax Act, 1961, requiring registered firms to pay interest as if they were unregistered firms, was violative of Article 14 of the Constitution. The orders of assessment were quashed, and assessing authorities were directed to levy interest on the tax payable by the petitioners as registered firms. Case-Laws Income Tax Thu, 11 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39744