Sen. Philip A. Hart (D-Micb.) flatly opposed an increase ip the personal income tax yesterday, claiming it would be of little help in the fight against inflation.</br></br>?ÛÏSo why hit consumers, already hard pressed by high?Ûª prices and high interest rates with another punishing blow in the form of a tax hike when it won?Ûªt have the desired result anyway,?Û? he asked.</br></br>Hart, chairman of the Senate Antitrust and Monopoly Subcommittee, proposed: Instead that taxes on corporate profits be raised to furnish added funds for Great Society programs.</br></br>After-tax corporate profits, he said, have climbed 88 per cent in the past nine years, ?ÛÏin part because there is no longer enough competition to keep prices at minimum levels.?Û?</br></br>Hart?Ûªs notion that prices ?ÛÏno longer bear a clear relationship to demand?Û? is rank heresy to most Administration economists, particularly those who have leaned toward a tax increase in the past year.