https://www.taxtmi.com/caselaws?id=49692 Section 5(4) of the Taxation on Income (Investigation Commission) Act, 1947 was treated as extending to all persons found to have evaded income-tax and as operating alongside section 34 of the Indian Income-tax Act, 1922; because persons selected for the special procedure were similarly situated to those dealt with under section 34, the differential treatment was held to lack any real and substantial basis and to be discriminatory under Article 14. The procedure was also regarded as materially harsher than ordinary reassessment because it denied appeal, second appeal and revision on facts, restricted access to materials, combined investigative and adjudicatory functions, and was not confined by a comparable limitation period, so it was held unconstitutional and unenforceable against persons proceeded against under section 5(4). 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 Section 5(4) of the Taxation on Income (Investigation Commission) Act, 1947 was treated as extending to all persons found to have evaded income-tax and as operating alongside section 34 of the Indian Income-tax Act, 1922; because persons selected for the special procedure were similarly situated to those dealt with under section 34, the differential treatment was held to lack any real and substantial basis and to be discriminatory under Article 14. The procedure was also regarded as materially harsher than ordinary reassessment because it denied appeal, second appeal and revision on facts, restricted access to materials, combined investigative and adjudicatory functions, and was not confined by a comparable limitation period, so it was held unconstitutional and unenforceable against persons proceeded against under section 5(4). Case-Laws Income Tax Fri, 28 May 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49692