Law:

Section:

Section 8 of the Taxation on Income (Investigation Commission) Act, 1947 - High Court - Reference to - Appellants claimed relief under Article 226 and 227 of Constitution in respect of certain income-tax investigation proceeding's commenced against them under 1947 Act - It was found that appellants filed miscellaneous petition before Punjab High Court against such proceedings but High Court dismissed said application on ground that Act itself being of a special nature which created new rights and liabilities, remedies provided for in Act itself for any breach or violation thereof were only remedies which could be pursued by aggrieved parties and article 226 or 227 of Constitution would not be available to petitioners - It was also found that appellants had already availed themselves of remedy provided for in section 8(5) of Act and reference had been made to High Court of Allahabad in terms of that provision which was awaiting decision - Whether on facts, it would not be proper to allow appellants to invoke discretionary jurisdiction under article 226 and thus order of High Court was not to be interfered with - Held, yes facts A partnership firm carrying on business under the name and style of the assessee, consisted of three partners. One of partner died and as a result of her death the partnership stood dissolved. Immediately on the day following, a new firm was started bearing the same name with the two surviving partners of the original firm and one 'B', as the third partner. Subsequently, the Central Government referred the cases of this firm, as well as of the individuals constituting it, to the Income-tax Investigation Commission for enquiry and report under section 5 of 1947 Act, presumably on the ground that there had been substantial evasion of payment of income-tax in these cases. The authorised official appointed under section 6(3) of the Act, started investigation in these cases and the appellants complaint was that contrary to the provisions of the Act, he extended his investigations to a period subsequent to the 31-3-1943, up to which date the income-tax assessment in all those cases was completed. A petition embodying this complaint was made to…

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