A. THANGAL KUNJU MUSALIAR vs M. VENKITACHALAM POTTI AND ANOTHER(with connected appeal

The Supreme Court examined the validity of the Travancore Taxation on Income (Investigation Commission) Act, 1124, under Article 14 of the Constitution of India, determining that the Act was not ultra vires. The Court held that the Travancore Income-Tax Investigation Commission was competent to investigate cases referred by the Government, but not those outside the specified years of 1942 and 1943. The Court upheld the High Court's decision to prohibit investigations beyond the specified assessment years, affirming the limits of the Commission's authority under the Act.