Supreme Court · 1958 INSC 102 · Decided 19 November 1958
Basheshar Nath v. The Commissioner of Income-Tax, Delhi & Rajasthan & ANOTHER.
- Court
- Supreme Court of India
- Citation
- 1958 INSC 102 · [1959] SUPP. 1 S.C.R. 528
- Case number
- CIVIL APPEAL No. 208/1958
- Decided
- 19 November 1958
- Bench
- SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI, S.K. DAS, J.L. KAPUR, K. SUBBA RAO (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
SUPREME COURT REPORTS [1959] Supp. BASHESHAR NATH ti. THE COMMISSIONER OF INCOME-TAX, DELHI & RAJ ASTHAN & ANOTHER. (S. R. DAS, c. J., N. H. BHAGWATI, s. K. DAS, J. L. KAPUR a.nd K. SUBBA RAO, JJ.) Income-tax-Evasion of taxation-Case referred tq Investigatio11 Commission-Comme11cement of s. BA-Constitution of India, Art. I4, Part III. The two questions for determination in this appeal were, (r) whether a settlement under s. SA of the Taxation of Income (In­ vestigation Commission) Act, 1947 (30 of 1947) made after the commencement of the Constitution was constitutionally valid
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