JAIN BROS. & OTHERS versus THE UNION OF INDIA & OTHERS

JAIN BROS. & OTHERS versus THE UNION OF INDIA & OTHERS

Double taxation of a registered firm and its partners is valid when expressly provided by statute; the date for penalty proceedings under s.297(2)(g) is not arbitrary and does not violate Article 14; s.271(2) does not create unconstitutional discrimination as a registered firm committing default can be treated as unregistered for penalty purposes.

Parties
Appellants: Jain Bros. & Others; Respondents: Union of India & Others
Jurisdiction
India
Judgment Date
18 November 1969
Procedural Posture
Civil Appeal / Appeal From Judgment and Order Dated February 25, 1969 of the Delhi High Court in Civil Writ No. 1247 of 1967
Outcome
Appeal dismissed
Legal Topics
Double Taxation, Income Tax Assessment, Penalty Proceedings Under Income Tax Acts, Article 14 Discrimination
Taxation Law Constitutional Law Double Taxation Income Tax Assessment Penalty Proceedings Under Income Tax Acts Article 14 Discrimination

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Parties

Jain Bros. & Others

Appellants

Union of India & Others

Respondents

Procedural Posture

Civil Appeal / Appeal From Judgment and Order Dated February 25, 1969 of the Delhi High Court in Civil Writ No. 1247 of 1967

Legal Issues

  1. 1 Validity of double taxation under s. 23(5) of Income Tax Act, 1922 after amendment by Finance Act, 1956
  2. 2 Constitutionality of s.297(2)(g) and s.271(2) of Income Tax Act, 1961 vis-à-vis Article 14
  3. 3 Applicability of penalty provisions under the 1961 Act for assessments completed after April 1, 1962

Ratio Decidendi

Double taxation of a registered firm and its partners is valid when expressly provided by statute; the date for penalty proceedings under s.297(2)(g) is not arbitrary and does not violate Article 14; s.271(2) does not create unconstitutional discrimination as a registered firm committing default can be treated as unregistered for penalty purposes.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed with costs.