https://www.taxtmi.com/caselaws?id=49509 Pre-Constitution settlement, demand notice and recovery proceedings under the income-tax investigation scheme cannot be retrospectively invalidated under Article 14 where they were completed before the Constitution commenced. Discriminatory procedures continuing after commencement are distinguishable. Section 8A(2) of the Taxation on Income (Investigation Commission) Act, 1947 operates as a recovery mechanism for an accepted settlement, applying income-tax recovery machinery as though the settled amount were tax arrears. It does not require a fresh assessment before recovery because no such requirement appears in its text. en-us Fri, 14 Apr 1961 00:00:00 +0530 Fri, 29 Aug 2014 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49509 Pre-Constitution settlement, demand notice and recovery proceedings under the income-tax investigation scheme cannot be retrospectively invalidated under Article 14 where they were completed before the Constitution commenced. Discriminatory procedures continuing after commencement are distinguishable. Section 8A(2) of the Taxation on Income (Investigation Commission) Act, 1947 operates as a recovery mechanism for an accepted settlement, applying income-tax recovery machinery as though the settled amount were tax arrears. It does not require a fresh assessment before recovery because no such requirement appears in its text. Case-Laws Income Tax Fri, 14 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49509