https://www.taxtmi.com/caselaws?id=49671 The Supreme Court held that Section 5(1) of the Taxation on Income (Investigation Commission) Act, 1947 was unconstitutional after the inauguration of the Constitution in 1950. The Court found that the Act discriminated between individuals and violated Article 14 of the Constitution. The reassessment orders based on the Commission's findings were deemed null and void, and the Court quashed the report of the Income-tax Investigation Commission and the assessment orders for specified years. Justice Jagannadhadas dissented, upholding the validity of Section 5(1) and emphasizing the justifiability of the classification of substantial evaders under the Act. en-us Tue, 20 Dec 1955 00:00:00 +0530 Tue, 09 Sep 2014 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49671 The Supreme Court held that Section 5(1) of the Taxation on Income (Investigation Commission) Act, 1947 was unconstitutional after the inauguration of the Constitution in 1950. The Court found that the Act discriminated between individuals and violated Article 14 of the Constitution. The reassessment orders based on the Commission's findings were deemed null and void, and the Court quashed the report of the Income-tax Investigation Commission and the assessment orders for specified years. Justice Jagannadhadas dissented, upholding the validity of Section 5(1) and emphasizing the justifiability of the classification of substantial evaders under the Act. Case-Laws Income Tax Tue, 20 Dec 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49671