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1954 (10) TMI 10 - SC - Income TaxPetition under Article 32 of the Constitution of India for the enforcement of fundamental rights under Articles 31(1) and 19(1)(f) of the Constitution filed Held that:- From the facts stated above it is plain that the proceedings taken under the impugned Act XXX of 1947 concluded so far as the Investigation Commission is concerned in September, 1952, more than two years before this petition was presented in this Court. The assessment orders under the Income-tax Act itself were made against the petitioner in November, 1953. In these circumstances we are of the opinion that he is entitled to no relief under the provisions of Article 32 of the Constitution. Petition dismissed.
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