Dwarka Nath vs Income Tax Officer & Anr.

Authority: Supreme Court Date: 1965-03-29 AY: 1948-49 Section: 264 Acts: Income Tax Act 1922, Constitution of India Result: Assessee Citation: (1965) 57 ITR 349 (SC) Justices: K. Subba Rao, J.C. Shah & S.M. Sikri, JJ. Appeal No: Civil Appeal No. 62 of 1964
Whether the Commissioner of Income Tax's order under Section 33A of the Income Tax Act 1922 is a quasi-judicial act subject to writ jurisdiction under Article 226 of the Constitution --- Held Yes; Whether the High Court should have entertained the writ petition despite alleged defects in the affidavit --- Held Yes; Whether the Commissioner should have considered the Bombay High Court decision while deciding the revision petition --- Held Yes

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