https://www.taxtmi.com/caselaws?id=49694 Amendment of the ordinary income-tax provision assimilated the previously separately treated class into the regular assessment regime by specifying the relevant period and monetary threshold, thereby removing the distinguishing features that justified special investigatory procedure under the earlier Act. Where a later enactment covers the same class and procedure, continuing the earlier, more onerous procedure is impermissible because it creates an unequal, discriminatory regime contrary to the principle of equality before the law. Petitioners are entitled to relief and a writ should prohibit further proceedings under the special investigation statute. en-us Thu, 21 Oct 1954 00:00:00 +0530 Tue, 09 Sep 2014 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49694 Amendment of the ordinary income-tax provision assimilated the previously separately treated class into the regular assessment regime by specifying the relevant period and monetary threshold, thereby removing the distinguishing features that justified special investigatory procedure under the earlier Act. Where a later enactment covers the same class and procedure, continuing the earlier, more onerous procedure is impermissible because it creates an unequal, discriminatory regime contrary to the principle of equality before the law. Petitioners are entitled to relief and a writ should prohibit further proceedings under the special investigation statute. Case-Laws Income Tax Thu, 21 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49694