Income Tax Officer and Another vs A.M.S. Salimaricar

These appeals are preferred by the Revenue against the judgment of the Madras High Court (see A.M. Sali Maricar and Another Vs. Income Tax Officer and Another, , 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 almost all the High Courts in the country including the Andhra Pradesh High Court in Kashiram Vs. Income Tax Officer, E-Ward, , the Karnataka High Court in K. Sampangirama Raju, S. Govindaraju, Venkatasubbaraju, S. Narayanappa (Decd.) (By Venkatasubbaraju) and S. Venkatasubbaraju (L.R. of Narayanappa) Vs. Vth Income Tax Officer and Others, , the Bombay High Court in Commissioner of Income Tax Vs. J. Pitambardas and Co., and the Kerala High Court in Mary Issac Vs. Inspecting Assistant Commissioner, . We agree with the reasoning given by the Andhra Pradesh, Karnataka, Bombay and the Kerala High Courts and disagree with the reasoning and conclusions arrived at in the judgment under appeal. Since the provision has been repealed long ago, we do not think it necessary to say more on the subject except to say that these appeals are allowed and the judgment of the High Court is set aside. No costs.