1987 (12) TMI 19

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....MENT In these writ petitions, the petitioners who are assessees under the Income-tax Act have challenged the constitutional validity of section 140A(3) of the Income-tax Act, 1961 (" the Act Penalty is leviable under the said proviso for any failure to pay the tax or any part of it along with the return furnished under section 139 or under section 148 of the Act. The petitioners have reli....

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....ion to the duration of the delay or the wilful or other nature of the violation or the inability to pay the tax. It was also held that it has no rationale or intelligible nexus with the recovery of tax and was, therefore, violative of article 19(1)(f) of the Constitution. The earliest of the decisions in favour of the Department is Kashiram v. ITO [1977] 107 ITR 825 (AP). The Madhya Pradesh ....

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....valid levy made under entry 82 of the First Schedule of List I to the 7th Schedule to the Constitution. They also relied upon the Supreme Court decision in C. .4. Abraham v. ITO [1961] 41 ITR 425, in support of their conclusion that penalty was only an additional tax and nothing more. Learned counsel for the Department has also relied upon the decision of the Supreme Court in Vrindavan Goverdha....