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1964 (2) TMI 3 - SC - Income TaxWhether section 34(1A)of the Income-tax Act, 1922 is valid? Held that:- No hesitation in holding that the challenge made to the validity of section 34(1A) on the ground that the remedy by way of appeals or revisions which is available to the assessees against whom proceedings are taken under section 34(1) is not available to the assessees who are covered by section 34(1A), cannot be sustained. Once the notice is served under section 34(1) or section 34(1A), the rest of the procedure is just the same and all the remedies available to the assessees are also just the same. Therefore, we see no substance in the argument that the absence of the restriction as to period of limitation under section 34(1A) introduces any infirmity in the said provision. In the result, we must hold that section 34(1A) is valid and has not contravened article 14 of the Constitution. Appeal dismissed.
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