1988 (12) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....this reference. They read thus : "(1) Whether section 140A(3) of the Income-tax Act, 1961, is confiscatory and violative of article 19(1)(f) of the Constitution of India as held by the Madras High Court in the case of A. M. Sali Maricar v. ITO [1973] 90 ITR 116 ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in relying upon the said decision of the Ma....