https://www.taxtmi.com/caselaws?id=290004 Section 5(8) of the Income-tax Act was construed as permitting only general administrative directions for enforcing the Act, not case-specific interference with assessments, and no actual discriminatory control was shown. The Court further held that non-disclosure of the material used in assessment did not by itself invalidate the proceedings, since the taxing statute provided appellate remedies for correction of error. It also found no constitutional breach in the assessment procedure on the ground of inadequate hearing, because no contravention of constitutional rights was established. The constitutional challenge to the assessment scheme therefore failed and the appeals were dismissed. en-us Fri, 06 Mar 1953 00:00:00 +0530 Thu, 03 Sep 2020 15:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290004 Section 5(8) of the Income-tax Act was construed as permitting only general administrative directions for enforcing the Act, not case-specific interference with assessments, and no actual discriminatory control was shown. The Court further held that non-disclosure of the material used in assessment did not by itself invalidate the proceedings, since the taxing statute provided appellate remedies for correction of error. It also found no constitutional breach in the assessment procedure on the ground of inadequate hearing, because no contravention of constitutional rights was established. The constitutional challenge to the assessment scheme therefore failed and the appeals were dismissed. Case-Laws Income Tax Fri, 06 Mar 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290004