1996 (10) TMI 72

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....dvocates For the Respondent :  A. T. M. Sampath, Advocate ORDER These appeals are preferred by the Revenue against the judgment of the Madras High Court (see [1973] 90 ITR 116), declaring sub-section (3) of section 140A of the Income-tax Act, 1961, as void on the ground that it is violative of article 19(1)(f) of the Constitution of India. The said judgment has been disagreed to by a....