BALAJI vs INCOME-TAX OFFICER, SPECIAL INVESTIGATION CIRCLE

The Supreme Court upheld the constitutionality of Section 16(3)(a)(i) and (ii) of the Indian Income Tax Act, 1922, which allows the inclusion of a wife's and minor children's income in the total income of the husband for tax assessment. The Court ruled that the legislative entries are fields of legislation, and Entry 54 of the Federal Legislative List covers such provisions aimed at preventing tax evasion. The Court found that the classification under Article 14 was rationally connected to its object and did not violate Articles 14 or 19(1)(f) and (g) of the Constitution.