https://www.taxtmi.com/caselaws?id=49625 A settlement recorded under section 8A of the Taxation on Income (Investigation Commission) Act, 1947 was treated as inseparable from an investigation under section 5(1) that had already been found discriminatory and unconstitutional. Because the settlement and recovery proceedings rested on that invalid investigative foundation, they could not be sustained. The article 14 protection was also held incapable of waiver: equality before law is a constitutional mandate directed to the State, and consent given under an unconstitutional procedure does not validate discriminatory action. The settlement was therefore unenforceable, the waiver plea failed, and enforcement based on the settlement was 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 A settlement recorded under section 8A of the Taxation on Income (Investigation Commission) Act, 1947 was treated as inseparable from an investigation under section 5(1) that had already been found discriminatory and unconstitutional. Because the settlement and recovery proceedings rested on that invalid investigative foundation, they could not be sustained. The article 14 protection was also held incapable of waiver: equality before law is a constitutional mandate directed to the State, and consent given under an unconstitutional procedure does not validate discriminatory action. The settlement was therefore unenforceable, the waiver plea failed, and enforcement based on the settlement was quashed. Case-Laws Income Tax Wed, 19 Nov 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49625