https://www.taxtmi.com/caselaws?id=49509 The court dismissed the petition, ruling that the demand notice and proceedings were completed before the Constitution came into force, making them not challengeable under Article 14. The petitioner's classification as a tax evader was deemed reasonable, and no fresh assessment was required under Section 8A of the Act. The court upheld the legality of the tax recovery proceedings, ultimately dismissing the petition with costs. 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 The court dismissed the petition, ruling that the demand notice and proceedings were completed before the Constitution came into force, making them not challengeable under Article 14. The petitioner's classification as a tax evader was deemed reasonable, and no fresh assessment was required under Section 8A of the Act. The court upheld the legality of the tax recovery proceedings, ultimately dismissing the petition with costs. Case-Laws Income Tax Fri, 14 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49509