Supreme Court · 2021 INSC 227 · Decided 6 April 2021
Deputy Commissioner of Income Tax & ANR. v. M/S. Pepsi Foods LTD. (Now Pepsico India Holdings PVT. LTD.)
- Court
- Supreme Court of India
- Citation
- 2021 INSC 227 · [2021] 4 S.C.R. 1
- Case number
- CIVIL APPEAL No. 1106/2021
- Decided
- 6 April 2021
- Bench
- R.F. NARIMAN, BHUSHAN RAMKRISHNA GAVAI, HRISHIKESH ROY (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Income Tax Act Section 254(2A)
Headnote
4 S.C.R. 1 1 DEPUTY COMMISSIONER OF INCOME TAX & ANR. v. M/S. PEPSI FOODS LTD. (NOW PEPSICO INDIA HOLDINGS PVT. LTD.) (Civil Appeal No. 1106 of 2021) APRIL 06, 2021 [ROHINTON FALI NARIMAN, B. R. GAVAI AND HRISHIKESH ROY, JJ. ] Income Tax Act, 1961: s. 254(2A) third proviso - Provision as the assessee is responsible for the delay caused in hearing the appeal - Constitutional validity of - Held: Third proviso to s. 254(2A), is both arbitrary and discriminatory and, thus, liable to be struck down as offending Art. 14 - Unequals are treated equally - No
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