Supreme Court of India · 1967-11-07
S.K. DUTTA, INCOME-TAX OFFICER & ORS. vs LAWRENCE SINGH INGTY
- Citation / case number
- SC 1966/60095
- Court
- Supreme Court of India
- Petitioner
- S.K. DUTTA, INCOME-TAX OFFICER & ORS.
- Respondent
- LAWRENCE SINGH INGTY
- Author
- WANCHOO, K.N. (),BACHAWAT, R.S.,RAMASWAMI, V.,MITTER, G.K.,HEGDE, K.S.
- Bench
- WANCHOO, K.N. (CJ),BACHAWAT, R.S.,RAMASWAMI, V.,MITTER, G.K.,HEGDE, K.S.
Judgment text excerpt
The Supreme Court held that the exclusion of government servants from tax exemptions under Section 4(3)(xxi) of the Income-tax Act, 1922, and Section 10(26) of the Income-tax Act, 1961, is discriminatory and violates Article 14 of the Constitution. The Court found that the classification of taxpayers into government servants and others lacks justification and does not reflect a valid legislative practice. Consequently, the High Court's decision to quash the assessments against the respondent was upheld.