https://www.taxtmi.com/caselaws?id=49671 Section 5(1) of the Taxation on Income (Investigation Commission) Act, 1947 was treated as discriminatory after the 1948 amendment to section 34 of the Indian Income-tax Act, 1922, because both provisions dealt with substantially the same class of substantial tax evaders but imposed materially different procedures. The majority held that, once the Constitution came into force, the more drastic Investigation Commission procedure could not continue for pending matters when comparable cases were governed by the ordinary reassessment machinery, and article 14 was infringed. Pending Commission proceedings and reassessment orders based on them were therefore quashed, and the finality clause did not save the unconstitutional action. One judge dissented and considered the special procedure valid. 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 Section 5(1) of the Taxation on Income (Investigation Commission) Act, 1947 was treated as discriminatory after the 1948 amendment to section 34 of the Indian Income-tax Act, 1922, because both provisions dealt with substantially the same class of substantial tax evaders but imposed materially different procedures. The majority held that, once the Constitution came into force, the more drastic Investigation Commission procedure could not continue for pending matters when comparable cases were governed by the ordinary reassessment machinery, and article 14 was infringed. Pending Commission proceedings and reassessment orders based on them were therefore quashed, and the finality clause did not save the unconstitutional action. One judge dissented and considered the special procedure valid. Case-Laws Income Tax Tue, 20 Dec 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49671