1968 (8) TMI 30

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.... article 227 of the Constitution of India. They are directed against the orders of the Commissioner of Income-tax declining to interfere under section 33A(2) of the Income-tax Act, 1922, with the inclusion by the Income-tax Officer of two sums in the total income for the assessment years 1958-59 and 1959-60. The Commissioner in so declining to interfere mentioned two reasons. One, was that the pet....

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....titution is a supervisory one and is not available where subordinate authorities in discharge of their judicial or quasi-judicial functions act within their jurisdiction but make otherwise erroneous orders. Even errors of jurisdiction may not normally be within the purview of article 227 of the Constitution. The petitions before us would not, therefore, be properly entertained under article 227 of....

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....er brought before the Commissioner under that provision affects the rights of the assessee and that it was, therefore, implicit in revisional jurisdiction that the revising authority should give an opportunity to the parties affected to put forward their case in the manner prescribed. Our attention has not been invited to any prescription in this regard. But all the same, the jurisdiction of the C....