https://www.taxtmi.com/caselaws?id=49695 Article 32 was held unavailable to challenge liability arising from a settlement voluntarily proposed by the assessee and accepted by the Central Government under the Taxation on Income (Investigation Commission) Act, 1947. Because the liability flowed from the assessee's own settlement and no ordinary income-tax assessment had been made, relief depended on proving that consent was improperly obtained and the settlement was non-binding; absent such showing, no infringement of fundamental rights was made out on the pleaded facts. A coercion-based challenge had to be pursued in appropriate proceedings, not under Article 32. en-us Thu, 21 Oct 1954 00:00:00 +0530 Tue, 09 Sep 2014 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49695 Article 32 was held unavailable to challenge liability arising from a settlement voluntarily proposed by the assessee and accepted by the Central Government under the Taxation on Income (Investigation Commission) Act, 1947. Because the liability flowed from the assessee's own settlement and no ordinary income-tax assessment had been made, relief depended on proving that consent was improperly obtained and the settlement was non-binding; absent such showing, no infringement of fundamental rights was made out on the pleaded facts. A coercion-based challenge had to be pursued in appropriate proceedings, not under Article 32. Case-Laws Income Tax Thu, 21 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49695