https://www.taxtmi.com/caselaws?id=49625 Settlements recorded under section 8A of the Taxation on Income (Investigation Commission) Act, 1947 cannot survive where they arise from an investigation initiated under section 5(1) through a discriminatory procedure violating article 14. The settlement mechanism forms part of the same investigation machinery rather than an independent, severable jurisdiction; consequently, the settlement and recovery proceedings lack a valid constitutional foundation. Article 14 operates as a public-policy constitutional command binding the State and cannot be waived by an affected individual. Consent obtained while subjected to an unconstitutional procedure does not validate the resulting proceedings. The settlement, impugned order and related recovery action were quashed. en-us Wed, 19 Nov 1958 00:00:00 +0530 Sat, 06 Jun 2015 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49625 Settlements recorded under section 8A of the Taxation on Income (Investigation Commission) Act, 1947 cannot survive where they arise from an investigation initiated under section 5(1) through a discriminatory procedure violating article 14. The settlement mechanism forms part of the same investigation machinery rather than an independent, severable jurisdiction; consequently, the settlement and recovery proceedings lack a valid constitutional foundation. Article 14 operates as a public-policy constitutional command binding the State and cannot be waived by an affected individual. Consent obtained while subjected to an unconstitutional procedure does not validate the resulting proceedings. The settlement, impugned order and related recovery action were quashed. Case-Laws Income Tax Wed, 19 Nov 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49625