1998 (9) TMI 39

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....levy of additional tax under section 143(1A) of the Income-tax Act, 1961, introduced by the Direct Tax Laws (Amendment) Act, 1989, on the ground that the same is discriminatory and unconstitutional. This provision is one made for the levy of additional income-tax in the circumstances referred to in that provision, viz., where the income shown by any person in the return is increased or the loss de....

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....to the State. This provision does not in any manner violate article 14 of the Constitution of India, as there is no discrimination among the assessees. A person who is dishonest and does not declare his income correctly cannot be put in the same class as that of the other assessees, who truthfully declare their income and items of expenditure and who do not conceal or withhold the income received ....