https://www.taxtmi.com/caselaws?id=191875 Section 22(4) of the Income-tax Act, 1922, as amended in 1953, enlarged the Income-tax Officer's power to require particulars and information during assessment. As an assessment machinery provision, the amendment was procedural rather than substantive and therefore applied to pending assessments from its operative date, including assessments relating to earlier years. Notices issued after 1 April 1952 under the amended provision were consequently valid. Retrospective application did not violate Article 14 because taxpayers have no vested right in procedural rules, and the amended procedure applied uniformly to all assessments pending when it took effect. en-us Wed, 15 Apr 1964 00:00:00 +0530 Sat, 29 Apr 2017 17:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191875 Section 22(4) of the Income-tax Act, 1922, as amended in 1953, enlarged the Income-tax Officer's power to require particulars and information during assessment. As an assessment machinery provision, the amendment was procedural rather than substantive and therefore applied to pending assessments from its operative date, including assessments relating to earlier years. Notices issued after 1 April 1952 under the amended provision were consequently valid. Retrospective application did not violate Article 14 because taxpayers have no vested right in procedural rules, and the amended procedure applied uniformly to all assessments pending when it took effect. Case-Laws Income Tax Wed, 15 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191875