Sec. 5(7A) is ultra vires Art.14 of Consti. & so is Sec. 64(5)(b) held SC.
Nov. 14, 2015
Petitioner-firm carried business as manufacturer & seller of bidi. Petitioner was informed by ITO, that in pursuance of order u/s 5(7A), his assessment records were transferred from Calcutta Office to Ranchi. ITO, Ranchi, called upon petitioner to submit his return for relevant assessment year. On writ HC held, Sec. 5(7A) is ultra vires article 14 of Consti. & so is Sec. 64(5)(b ) in so far as it makes an order u/s 5(7A) inviolate.-010398