1969 (8) TMI 30

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..... the assessee in the revisions - - - - - Dated:- 6-8-1969 - Judge(s) : R. N. MISHRA., G. K. MISHRA. JUDGMENT G. K. MISRA C.J.-The assessee filed revisions against the orders imposing penalty under section 46(1) of the Indian Income-tax Act, 1922, for non-payment of tax. These revisions were disposed of on January 30, 1964, under seetion 33A(2) without hearing the assessee. The assessee acco .....

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..... e to be heard at the revisional stage. The matter is concluded by the decision of the Supreme Court in Dwarka Nath v. Income-tax Officer, Special Circle, D Ward, Kanpur, where their Lordships expressed the view that an order assailed before the Commissioner in exercise of revisional jurisdiction under section 33A(2) affects the rights of the assessee and the jurisdiction conferred under that secti .....

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