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1960 (11) TMI 12 - SC - Income TaxWhether the notification is validly made under section 12 or is it ultra vires the powers conferred on the Central Government by that section? Does the notification apply to the assessment in the present case, which is an assessment for the year 1951-52 ? Held that:- The notification of 1956, was validly made under section 12 and is not ultra vires the powers conferred on the Central Government by that section. The Central Government has, therefore, the power to make an order or give a direction so as to remove the difficulty from the very beginning, and that is what the notification of 1956 does. It applies to the assessment of 1951-52; indeed, it applies to all assessments made under the Indian Income-tax Act in which paragraph 2 of the Removal of Difficulties Order, 1950, operates. The notification of 1956 creates no unequal treatment of persons in a like situation; it applies to all who are in a like situation, namely, all those to whom paragraph 2 of the Removal of Difficulties Order, 1950, applies. We consider that the challenge to the notification based on article 14 is wholly unsubstantial. Appeal allowed.
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