https://www.taxtmi.com/caselaws?id=276614 A revisional order made by the Commissioner under Section 33A of the Indian Income Tax Act was treated as administrative rather than judicial or quasi-judicial, because the provision created an internal executive review mechanism and did not require adjudication of a lis inter partes. It was therefore not amenable to certiorari under Article 226. The Court also found no error of law apparent on the face of the record and no basis to interfere with the Commissioner's income recomputation merely because the assessee preferred a different estimate. The challenge to the revisional order was rejected on both jurisdiction and merits. en-us Wed, 04 Sep 1963 00:00:00 +0530 Wed, 14 Nov 2018 16:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276614 A revisional order made by the Commissioner under Section 33A of the Indian Income Tax Act was treated as administrative rather than judicial or quasi-judicial, because the provision created an internal executive review mechanism and did not require adjudication of a lis inter partes. It was therefore not amenable to certiorari under Article 226. The Court also found no error of law apparent on the face of the record and no basis to interfere with the Commissioner's income recomputation merely because the assessee preferred a different estimate. The challenge to the revisional order was rejected on both jurisdiction and merits. Case-Laws Income Tax Wed, 04 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276614