1969 (8) TMI 30

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..... non-payment of tax. These revisions were disposed of on January 30, 1964, under seetion 33A(2) without hearing the assessee. The assessee accordingly filed a review application asking for the hearing of the revisions in his presence. The review application was disposed of on November 23, 1964, after giving a hearing to the assessee on the question whether he was entitled to hearing in the revision .....

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..... n exercise of revisional jurisdiction under section 33A(2) affects the rights of the assessee and the jurisdiction conferred under that section is a judicial one. In that view of the matter, the assessee is entitled to a hearing in revision. In view of the Supreme Court decision we quash the orders dated January 30, 1964, and November 23, 1964, and issue a writ of mandamus commanding the Commissi .....

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