1968 (8) TMI 30 - HC - Income Tax

Civil revision petitions under article 227 of the Constitution of India against the orders of the CIT declining to interfere under section 33A(2) of the Income-tax Act, 1922, with the inclusion made by the Income-tax Officer in the total income - petition is allowed - order of Commissioner are quashed

Summary

The High Court of Madras allowed the civil revision petitions under article 227 of the Constitution, directing the quashing of the Commissioner's orders for not providing the petitioner with a hearing opportunity. The petitions were treated as under article 226, and the Commissioner was given the liberty to dispose of the petitions afresh.