P.V. Godbole, Income Tax Officer & Anr. vs Jagannath Fakirchand

Whether the second proviso to section 34(3) of the Income Tax Act 1922 (as amended in 1953) saves reassessment proceedings initiated against an assessee based on findings in an appeal of another assessee to which he was not a party --- Held No; Whether the second proviso to section 34(3) is constitutional --- Held No, it violates Article 14 of the Constitution.