Supreme Court Strikes Down Proviso to Income Tax Act for Violating Constitutional Rights. The third proviso to Section 254(2A) was found unconstitutional as it treated all assessees equally, disregarding fault in delays....
The Supreme Court addressed the constitutional validity of the third proviso to Section 254(2A) of the Income Tax Act, 1961, which limited the extension of stay orders to 365 days, regardless of the r...




