Judgment

KAPUR, J. : This is an appeal by special leave against the report of the Income-tax Investigation Commission made in R. C. No. 332 A and the orders passed thereon by the Central Government dated November 19, 1949 and November 21, 1949, the former under S. 8(2) and the latter under S. 8A (1) of the Taxation on Income (Investigation Commission) Act, Act XXX of 1947 (hereinafter to be referred as the Act). The appellant is Debendra Nath Dutta and the respondents are the Income-tax Investigation Commission constituted under S. 3 of the Act (hereinafter referred to as the Commission) and the Union of India. The facts giving rise to the appeal are that Captain N. N. Dutta, a brother of the appellant was the Managing director of a concern called the Bengal Immunity Co. Ltd. During the last war he made large profits which were neither disclosed to nor detected by the Income-tax Department and thus escaped Income-tax on what may be termed concealed income . On March 23, 1949, the commission made a report to the Central Government under S. 5(4) of the act asking for reference to itself of the case of Captain N. N. Dutta, Almost simultaneously the Commission directed a search to be m