https://www.taxtmi.com/caselaws?id=7351 Orders passed in revision affecting civil rights are vitiated if the affected assessee is denied an opportunity of hearing. The Madras High Court noted that jurisdiction under article 227 is supervisory and not a substitute for revisional jurisdiction, so the petitions were treated as challenges under article 226. Because the Commissioner disposed of the revision petitions without granting the requested hearing to the assessee or counsel, the orders were quashed for breach of natural justice. en-us Thu, 29 Aug 1968 00:00:00 +0530 Wed, 18 Feb 2009 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7351 Orders passed in revision affecting civil rights are vitiated if the affected assessee is denied an opportunity of hearing. The Madras High Court noted that jurisdiction under article 227 is supervisory and not a substitute for revisional jurisdiction, so the petitions were treated as challenges under article 226. Because the Commissioner disposed of the revision petitions without granting the requested hearing to the assessee or counsel, the orders were quashed for breach of natural justice. Case-Laws Income Tax Thu, 29 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7351