https://www.taxtmi.com/caselaws?id=276609 The Court dismissed the petition, ruling that the Commissioner is not obligated to hear the assessee under Section 33-A (2) of the Indian Income Tax Act. It held that the Commissioner's powers under this section are administrative, not judicial, and there was no breach of Article 14. The Rule was discharged, interim orders were vacated, and no costs were awarded. The order's operation was stayed for a fortnight. en-us Fri, 15 Feb 1957 00:00:00 +0530 Wed, 14 Nov 2018 16:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276609 The Court dismissed the petition, ruling that the Commissioner is not obligated to hear the assessee under Section 33-A (2) of the Indian Income Tax Act. It held that the Commissioner's powers under this section are administrative, not judicial, and there was no breach of Article 14. The Rule was discharged, interim orders were vacated, and no costs were awarded. The order's operation was stayed for a fortnight. Case-Laws Income Tax Fri, 15 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276609