https://www.taxtmi.com/caselaws?id=49692 The court declared Section 5(4) and related procedures under the Taxation on Income (Investigation Commission) Act, 1947, void for being discriminatory and violating Article 14 of the Constitution. An appropriate writ prohibited the Investigation Commission from proceeding against the petitioner under the Act, awarding costs to the petitioner. The court refrained from expressing opinions on the validity of Section 5(1) or Section 6(5) concerning Article 20(3) of the Constitution. en-us Fri, 28 May 1954 00:00:00 +0530 Tue, 09 Sep 2014 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49692 The court declared Section 5(4) and related procedures under the Taxation on Income (Investigation Commission) Act, 1947, void for being discriminatory and violating Article 14 of the Constitution. An appropriate writ prohibited the Investigation Commission from proceeding against the petitioner under the Act, awarding costs to the petitioner. The court refrained from expressing opinions on the validity of Section 5(1) or Section 6(5) concerning Article 20(3) of the Constitution. Case-Laws Income Tax Fri, 28 May 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49692