https://www.taxtmi.com/caselaws?id=49694 Continued use of the special procedure under Section 5(1) of the Taxation on Income (Investigation Commission) Act, 1947 became unconstitutional once Section 34(1-A) of the Indian Income-tax Act, 1922 brought the same class of assessees within the ordinary income-tax procedure. The Court held that the special treatment could survive only if the affected persons formed a distinct class justifying differential procedure; that basis disappeared after the amendment. Because pending proceedings had not been completed when the constitutional challenge arose, resort to the harsher special process for the same class of assessees was discriminatory and offended Article 14. Relief was granted to the assessees. 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 Continued use of the special procedure under Section 5(1) of the Taxation on Income (Investigation Commission) Act, 1947 became unconstitutional once Section 34(1-A) of the Indian Income-tax Act, 1922 brought the same class of assessees within the ordinary income-tax procedure. The Court held that the special treatment could survive only if the affected persons formed a distinct class justifying differential procedure; that basis disappeared after the amendment. Because pending proceedings had not been completed when the constitutional challenge arose, resort to the harsher special process for the same class of assessees was discriminatory and offended Article 14. Relief was granted to the assessees. Case-Laws Income Tax Thu, 21 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49694