https://www.taxtmi.com/caselaws?id=49509 Pre-Constitution settlement, demand notice and recovery steps under the income-tax investigation scheme could not be invalidated under Article 14 because the Constitution does not operate retrospectively to unsettle proceedings already completed. Section 8A(2) was construed as a recovery provision enforcing a concluded settlement by applying the income-tax recovery machinery, not as requiring a fresh assessment before recovery. The provision authorised collection in accordance with the 1922 Act procedures once the liability had been settled. The Article 14 challenge therefore failed, and no fresh assessment was necessary before recovery. 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 steps under the income-tax investigation scheme could not be invalidated under Article 14 because the Constitution does not operate retrospectively to unsettle proceedings already completed. Section 8A(2) was construed as a recovery provision enforcing a concluded settlement by applying the income-tax recovery machinery, not as requiring a fresh assessment before recovery. The provision authorised collection in accordance with the 1922 Act procedures once the liability had been settled. The Article 14 challenge therefore failed, and no fresh assessment was necessary before recovery. Case-Laws Income Tax Fri, 14 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49509