Section 8 in Taxation On Income (Investigation Commission) Act, 1947
8. Power to direct reopening of assessment proceedings.-(1) After considering any report made to it under clause (b) of section 3, the Central Government may, by order in writing, direct that proceedings to assess in respect of the income of any period commencing after the 31st day of December, 1938 the person to whose case the report relates to income- tax, super- tax or excess profits tax shall be taken or reopened; and upon such a direction being made, such assessment proceedings may be taken and completed under the appropriate law, notwithstanding anything contained in section 34 of the Indian Income- tax Act, 1922 (XI of 1922 ), or section 15 of the Excess Profits Tax Act, 1940 (XV of 1940 ), or any other law, and notwithstanding any lapse of time.
(2)On a direction being made under sub- section (1), a copy of the report of the Commission so far as it relates to the case of the person concerned, shall be furnished to him.(3)Notwithstanding anything to the contrary contained in any other law, in any proceedings directed to be taken under sub- section (1), any evidence in the case adduced before the Commission or a person authorised by it under sub- section (2) of section 6 shall be admissible in evidence.
