1968 (8) TMI 30

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..... Commissioner are quashed - - - - - Dated:- 29-8-1968 - Judge(s) : VEERASWAMI., ALAGIRISWAMI. JUDGMENT The judgment of the court was delivered by VEERASWAMI J.- These are civil revision petitions under 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, wi .....

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..... of the Constitution is a very extraordinary one and has to be resorted to only sparingly. It is not to be resorted to as a substitute for revisional jurisdiction. The jurisdiction under article 227 of the Constitution 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 e .....

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..... he petitioner that opportunity. That, we think, clearly vitiates his orders. Dwarka Nath v. Income-tax Officer held that prima facie the jurisdiction conferred under the section is a judicial one, that the order 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 g .....

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