Asstt. Director Of Inspection ... vs Kum. A.B. Shanthi

The Supreme Court considered the constitutional validity of Sections 269SS and 271D of the Income Tax Act, 1961, which prohibit certain cash transactions and prescribe penalties for non-compliance. The primary legal issue was whether these provisions are violative of Article 14 of the Constitution. The Court addressed whether the legislative intent to curb black money and tax evasion justifies the restrictive nature of these sections.