https://www.taxtmi.com/caselaws?id=290107 The court dismissed the writ petitions challenging the constitutional validity of section 34(1A) of the Indian Income-tax Act, Parliament's power to reopen assessments after the limitation period, and the retrospective imposition of taxes for a pre-Constitution period. The court upheld the validity of section 34(1A), Parliament's legislative power, and the transfer of income-tax assessment proceedings to the Special Income-tax Officer. The petitioners were ordered to pay the costs of the Department. en-us Wed, 10 Apr 1957 00:00:00 +0530 Wed, 09 Sep 2020 12:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290107 The court dismissed the writ petitions challenging the constitutional validity of section 34(1A) of the Indian Income-tax Act, Parliament's power to reopen assessments after the limitation period, and the retrospective imposition of taxes for a pre-Constitution period. The court upheld the validity of section 34(1A), Parliament's legislative power, and the transfer of income-tax assessment proceedings to the Special Income-tax Officer. The petitioners were ordered to pay the costs of the Department. Case-Laws Income Tax Wed, 10 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290107