Supreme Court · 1955 INSC 80 · Decided 20 December 1955
M.CT.MUTHIAH & 2 Others v. The Commissioner of Income-Tax, Madras &, Another
- Court
- Supreme Court of India
- Citation
- 1955 INSC 80 · [1955] 2 S.C.R. 1247
- Case number
- WRIT PETITION (CIVIL) No. 646/1954
- Decided
- 20 December 1955
- Bench
- SUDHI RANJAN DAS, VIVIAN BOSE, NATWARLAL HARILAL BHAGWATI, B. JAGANNADHADAS, BHUVNESHWAR PRASAD SINHA (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 32; Income Tax Act Section 34(1), 34
Headnote
COURT REPORTS ·1247 this purpose in juxta-position with section 47 of. the Travancore Act XXIII of 1121 cannot be held to be discriminatory and violative of the fondamental right guaranteed under article 14 of the Constitution. The proceedings which took place in the course of investi­ 26th January 1950 under which the petitioner, as a citizen of our Sovereign Democratic Republic acquired inter alia .guarantee of the fundamental right under article 14 of the Constitution. The result, therefore, is that .all the contentions urged on behalf of the petitioner fail and Civil Ap­
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