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    <title>1953 (9) TMI 24 - BOMBAY HIGH COURT</title>
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    <description>Statutory delegation within an investigation commission was upheld where the Act allowed authorised members to conduct investigatory functions, while the full Commission retained final consideration of the materials and reported by majority. The text also states that natural justice was satisfied when statements taken in the assessee&#039;s absence were supplied and cross-examination was offered, and that reassessment officers were bound by the Commission&#039;s final findings subject only to statutory exceptions. It further notes that additional questions of law need not be referred where they are untenable or answer themselves.</description>
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      <description>Statutory delegation within an investigation commission was upheld where the Act allowed authorised members to conduct investigatory functions, while the full Commission retained final consideration of the materials and reported by majority. The text also states that natural justice was satisfied when statements taken in the assessee&#039;s absence were supplied and cross-examination was offered, and that reassessment officers were bound by the Commission&#039;s final findings subject only to statutory exceptions. It further notes that additional questions of law need not be referred where they are untenable or answer themselves.</description>
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