https://www.taxtmi.com/caselaws?id=311104 Sub-sections (7A) and (7B) of section 5 of the Income-tax Act, 1922, were considered under Article 14 for permitting transfer of assessments and supervisory directions by higher income-tax authorities. The Court held that the provisions were general in operation, did not change the ordinary assessment procedure, and did not remove the assessee's appellate, revisional, or other legal safeguards. Mere transfer of a case to a special circle was insufficient to prove hostile discrimination; intentional or purposeful discrimination had to be shown, and good faith was presumed. The constitutional challenge therefore failed. en-us Tue, 24 Jan 1956 00:00:00 +0530 Fri, 08 Dec 2023 14:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311104 Sub-sections (7A) and (7B) of section 5 of the Income-tax Act, 1922, were considered under Article 14 for permitting transfer of assessments and supervisory directions by higher income-tax authorities. The Court held that the provisions were general in operation, did not change the ordinary assessment procedure, and did not remove the assessee's appellate, revisional, or other legal safeguards. Mere transfer of a case to a special circle was insufficient to prove hostile discrimination; intentional or purposeful discrimination had to be shown, and good faith was presumed. The constitutional challenge therefore failed. Case-Laws Income Tax Tue, 24 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311104