{"id":12238,"date":"2020-09-11T14:23:11","date_gmt":"2020-09-11T14:23:11","guid":{"rendered":"http:\/\/itatonline.org\/digest\/k-nirai-mathi-azhagan-v-uoi-2020423-itr-339-madhc\/"},"modified":"2021-05-01T17:25:04","modified_gmt":"2021-05-01T11:55:04","slug":"k-nirai-mathi-azhagan-v-uoi-2020423-itr-339-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/k-nirai-mathi-azhagan-v-uoi-2020423-itr-339-madhc\/","title":{"rendered":"K. Nirai Mathi Azhagan v. UOI (2020)423 ITR 339\/ 192 DTR 359\/ 316 CTR 23 (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that , a provision can be held unconstitutional only when the Legislature was incompetent to bring out the legislation or it offends some provision of the Constitution or when it is manifestly arbitrary. Parliament is competent to pass legislation on taxes on income under entry 82 of List I of the Seventh Schedule to the Constitution. Section\u00a0234F\u00a0of the\u00a0Income-tax Act, 1961\u00a0is not violative of any of the other provisions of the Act or the Constitution of India. The classification of all such defaulters as one class is a reasonable classification and does not offend article 14 of the Constitution of India.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.234F: Fee for default in furnishing return of income -Delay in filing return \u2013 Levying fee \u2013 Provision is held to be valid [ Art , 14 , 226 ]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12238","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3bo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12238","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=12238"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12238\/revisions"}],"predecessor-version":[{"id":17534,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/12238\/revisions\/17534"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=12238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=12238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=12238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}