2727.txt

The current document is related to legal cases in India concerning the constitutionality of certain sections of taxation acts. The first case challenges the constitutionality of sections related to the powers and procedures of the Income Tax Investigation Commission in investigating cases of tax evasion, arguing that they are discriminatory and violate principles of natural justice and the right to be heard. The court ultimately upholds the constitutionality of these sections. The second case involves the constitutionality of a section that allows the Commission to investigate and report on persons who have evaded income tax, even if they are not the subject of the investigation. The court decides that this section deals with a broader class of persons who have evaded income tax and is not limited to those with substantial profits. The document argues that a procedure for dealing with individuals who have evaded income tax under an impugned Act is more prejudicial to individuals than the procedure under section 34 of the Indian Income tax Act, as it deprives them of valuable rights of appeal, second appeal, and revision, limits their right to inspect records and documents, and allows the Commission's decisions to become final when acting both as investigators and judges. The document concludes that the procedure prescribed by the impugned Act in this regard offends against the provisions of article 14 of the Constitution and is thus void and unenforceable. The court issues an appropriate writ against the Investigation Commission prohibiting it from taking any proceedings under the provisions of the impugned Act against the petitioner, and the petitioner will have his costs of these proceedings. The document refrains from expressing an opinion on the validity of other sections or questions related to constitutionality and equal protection of the laws.