https://www.taxtmi.com/caselaws?id=35683 Sections 147 and 148 of the Income-tax Act, 1961 were upheld as constitutional because the reassessment scheme contained safeguards such as recorded reasons, time limits, supervisory controls and procedural hearing requirements, so the provisions did not confer unfettered discretion. Section 3 of the Diplomatic and Consular Officers (Oaths and Fees) Act, 1948 was also upheld as a limited evidentiary rule that dispenses only with proof of the seal and signature of the foreign officer, not with proof of the document itself. The reassessment was further found not to violate natural justice because the assessee had received the reasons and material and had responded, and writ relief was declined in view of the adequate statutory appellate remedy. en-us Fri, 15 May 1981 00:00:00 +0530 Tue, 16 Mar 2010 10:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35683 Sections 147 and 148 of the Income-tax Act, 1961 were upheld as constitutional because the reassessment scheme contained safeguards such as recorded reasons, time limits, supervisory controls and procedural hearing requirements, so the provisions did not confer unfettered discretion. Section 3 of the Diplomatic and Consular Officers (Oaths and Fees) Act, 1948 was also upheld as a limited evidentiary rule that dispenses only with proof of the seal and signature of the foreign officer, not with proof of the document itself. The reassessment was further found not to violate natural justice because the assessee had received the reasons and material and had responded, and writ relief was declined in view of the adequate statutory appellate remedy. Case-Laws Income Tax Fri, 15 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35683