M. M. IPOH & ORS. vs COMMISSIONER OF INCOME-TAX, MADRAS

The Supreme Court held that Section 3 of the Income-tax Act, 1922, does not violate Article 14 of the Constitution, affirming the quasi-judicial role of the Income-tax Officer in assessing income. The Court emphasized that the Income-tax Officer's duty to prevent tax evasion provides sufficient guidance for his actions, and his decisions are subject to appeal, ensuring accountability. The High Court's rejection of the Karta's petitions was upheld, confirming the assessment of income as an association of persons for the years 1952-53 to 1956-57.