UNION OF INDIA Vs. M V VALLIAPPAN

JUDGEMENT

(1.) By the judgment under appeal, the Madras High court has struck down the provisions of Section 171 (9 as violative of Article 14 of the Constitution. A similar view has been taken by the Karnataka High court in Civil No. 10250 of 1995. Since the question is of the constitutional validity of Section 171 (9 of the Income Tax Act, 1961, let these appeals be placed before the Constitution bench.