https://www.taxtmi.com/caselaws?id=311104 Sub-sections (7A) and (7B) permit administrative transfer of income-tax cases and authorise supervisory officers to give guidance and exercise income-tax officer powers; these provisions are facially neutral, of universal application, and do not on their face alter statutory procedure, available remedies, or increase punitory consequences. Precedent invalidating special provisions requires demonstrable deprivation of remedies or materially more onerous consequences; mere possibility of unequal treatment or alleged administrative bias is insufficient. The challenger bears the burden to prove substantial deviation in procedure or punitive effect, and officials' good faith is presumed; the constitutional challenge therefore fails. 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) permit administrative transfer of income-tax cases and authorise supervisory officers to give guidance and exercise income-tax officer powers; these provisions are facially neutral, of universal application, and do not on their face alter statutory procedure, available remedies, or increase punitory consequences. Precedent invalidating special provisions requires demonstrable deprivation of remedies or materially more onerous consequences; mere possibility of unequal treatment or alleged administrative bias is insufficient. The challenger bears the burden to prove substantial deviation in procedure or punitive effect, and officials' good faith is presumed; the constitutional challenge therefore fails. Case-Laws Income Tax Tue, 24 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311104