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1955 (12) TMI 2 - SC - Income TaxWhether section 5(1) of the Act was discriminatory and violative of article 14 of the Constitution? Held that:- The only relief which the petitioners would have been entitled to in that event would have been one in regard to the re-assessment proceedings for the year 1942-43 which were pending before the Income-tax Officer by virtue of the notice under section 34 issued by him to the petitioners on the 19th March, 1954. The petitioners are, however, entitled to succeed on the alternative contentions which were raised by them as the result of the conclusion which we have reached above in regard to the proceedings pending before the Commission having become discriminatory after the 26th January, 1950, by reason of section 5(1) of the Act having become unconstitutional after the inauguration of the Constitution on that date. In the result, the petitioners will be entitled to the issue of a writ of certiorari quashing the report of the Income-tax Investigation Commission dated the 29th August, 1952, and the assessment orders of the Income-tax Officer for the years 1940-41, 1941-42 and 1943-44 to 194849 as being unconstitutional, null and void, and also to the issue of a writ of prohibition against the respondents from implementing the findings of the Investigation Commission referred to above with regard to the year 1942-43 and we do order that such writs do issue against the respondents accordingly. Appeal allowed.
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