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PETITIONER: BASHESHAR NATH
Vs.
RESPONDENT: THE COMMISSIONER OF INCOME-TAX,DELHI & RAJASTHAN & ANOTHER.
DATE OF JUDGMENT: 19/11/1958
BENCH: DAS, SUDHI RANJAN (CJ) BENCH: DAS, SUDHI RANJAN (CJ) BHAGWATI, NATWARLAL H. DAS, S.K. KAPUR, J.L. SUBBARAO, K.
CITATION: 1959 AIR 149 1959 SCR Supl. (1) 528 CITATOR INFO : R 1960 SC1080 (24) E&R 1960 SC1125 (26) R 1961 SC1457 (6) RF 1962 SC 92 (6,11) MV 1966 SC1089 (54) RF 1967 SC1643 (14) E 1970 SC 898 (60) RF 1973 SC1461 (311,313,405,447,533,1693,1933 RF 1975 SC1121 (18) RF 1975 SC2299 (344,528) R 1976 SC1207 (157,516) RF 1977 SC1496 (18) RF 1979 SC 25 (40) RF 1980 SC1362 (24) RF 1981 SC 679 (12) R 1986 SC 180 (29) D 1987 SC 925 (13) RF 1990 SC1480 (52) C 1991 SC 101 (257)
ACT: Income-tax-Evasion of taxation-Case referred to Investigation Commission-Commencement of the Constitution- Settlement of case --Constitutional validity of-Waiver of fundamental right, if permissible-Taxation of Income (Investigation Commission) Act, 1947 (30 Of 1947), s. 8A- Constitution of India, Art. 14, Part III.
HEADNOTE: The two questions for determination in this appeal were, (1) whether a settlement under s. 8A of the Taxation of Income (Investig...