A provision can be held unconstitutional only when the legislature was incompetent to bring out the legislation or that it offends some provision of the Constitution or when it is manifestly arbitrary. The Madras High Court held Section 234E is meant to ensure that assessee files the statement in time, so that the Department can process it without any delay. Nothing was shown as to how the Section was manifestly arbitrary for it to be struck down.
from taxmann.com News https://ift.tt/3e2w01H
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