https://www.taxtmi.com/caselaws?id=287832 The article examines the High Court's power to issue certiorari against proceedings of a mofussil officer, the status of a Divisional Officer deciding an income-tax appeal, and the availability of revision under Section 435. It notes the view that the High Court had no certiorari jurisdiction in these circumstances, even though the Divisional Officer acted judicially as a court in the income-tax appeal. It also records that the petitioner was not required to approach the Revenue Board first, that delay in making a Section 476 order did not by itself make it void for want of jurisdiction, and that certiorari remained discretionary. Revision under Section 435 was held unavailable because the order was not passed by an inferior criminal court. en-us Fri, 30 Aug 1912 00:00:00 +0530 Tue, 05 May 2020 12:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287832 The article examines the High Court's power to issue certiorari against proceedings of a mofussil officer, the status of a Divisional Officer deciding an income-tax appeal, and the availability of revision under Section 435. It notes the view that the High Court had no certiorari jurisdiction in these circumstances, even though the Divisional Officer acted judicially as a court in the income-tax appeal. It also records that the petitioner was not required to approach the Revenue Board first, that delay in making a Section 476 order did not by itself make it void for want of jurisdiction, and that certiorari remained discretionary. Revision under Section 435 was held unavailable because the order was not passed by an inferior criminal court. Case-Laws Income Tax Fri, 30 Aug 1912 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287832