https://www.taxtmi.com/caselaws?id=49394 The Supreme Court upheld the validity of Section 34(1A) of the Income-tax Act, 1922, dismissing all civil appeals and writ petitions. It found no contravention of Article 14, stating the classification and procedural requirements under Section 34(1A) were justified and constitutionally valid. The court held that the notice under Section 34(1A) must be treated similarly to a notice under Section 22(2), ensuring the availability of relevant provisions, including appeals and revisions. Appeals and petitions were dismissed without costs. en-us Wed, 19 Feb 1964 00:00:00 +0530 Wed, 03 Sep 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49394 The Supreme Court upheld the validity of Section 34(1A) of the Income-tax Act, 1922, dismissing all civil appeals and writ petitions. It found no contravention of Article 14, stating the classification and procedural requirements under Section 34(1A) were justified and constitutionally valid. The court held that the notice under Section 34(1A) must be treated similarly to a notice under Section 22(2), ensuring the availability of relevant provisions, including appeals and revisions. Appeals and petitions were dismissed without costs. Case-Laws Income Tax Wed, 19 Feb 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49394