The ground which he had urged was "that the class of persons dealt with under section 5(1) of Act XXX of 1947 was not only the class of substantial tax dodgers but it was a class of persons whose cases the Central Government, by 1st September, 1948, had referred to the Commission and that class had thus become determined finally on that date, and that class of persons could be dealt with by the Investigation Commission under the drastic procedure of Act XXX of 1947 while section 34 of the Indian Income tax Act as amended empowered the Income tax Officer to deal with cases other than those whose cases had been referred under section 5(1) to the Investigation Commission . . " Mahajan, C. J. who delivered the judgment of the Court dealt with this argument at page 795(1) as under: "As regards the first contention canvassed by the learned Attorney General it seems to us that it cannot stand scrutiny.