Ranjit Singh vs Commissioner Of Income Tax U.P & Others
Whether the recovery proceedings under Section 8A(2) of the Taxation on Income (Investigation Commission) Act, 1947, initiated before the Constitution of India came into force, violate Article 14 of the Constitution after its commencement --- Held No; Whether the demand notice and settlement proceedings completed before 26th January 1950 can be challenged under Article 14 of the Constitution --- Held No, as the Constitution is prospective and not retrospective.
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