Law:

Section:

Income-tax Act (XI of 1922)-----   ----S. 33-A-Order of revision under S. 33-A, whether administrative or judicial-Writ petition against order-Maintainability.   The order of revision passed by the Commissioner under section 33-A of the Income-tax Act, 1922 is an administrative order and as such is outside the purview of the extraordinary jurisdiction of the High Court under Article 226 of the Constitution. An order of the Commissioner under section 33-A cannot, therefore, be quashed by the issue of a writ in the nature of certiorari.   Additional Income-tax Officer, Cuddapah v. Cuddapah Star Transport Co. Ltd. (1960) 40 I T R 200 ; Bhagwandas Kevaldas v. Mehrotra (1959) 36 I T R 538 ; Commissioner of Income-tax v. Tribune Trust Lahore (1948) 16 I T R 214 ; Edara Venkaiah v. Commissioner of Income-tax (1959) 35 I T R 24, Sitalpore Colliery Concern Ltd. v. Union of India (1957) 32 I T R 26 ref.   JUDGMENT   SINHA, J.-The facts in this case are shortly as follows the petitioner in this case is Messrs Suganchand Saraogi stated to be a partnership firm. Since the assessment year 1950-51 it has been assessed to Income-tax as an unregistered firm. In this case we are concerned with the assessment of the firm for the year 1953-54. On or about the 25th September 1953, a notice under section 22 (2) of the Income-tax Act was served upon the assessee. No return was filed. On the 4th March 1957, a notice under section 22 (4) of the said Act was issued and served on the assessee on the 6th March 1957. No response was received from the assessee although reminders were issued on 25th June 1957 and 4th July 1957, requesting it to appear before the Income-tax Officer with the books of account. No response having been received, a final notice was served to the effect that if the party failed to appear, an ex parte assessment would be completed. In spite of the reminders the assessee failed to comply with the requisition. Thereupon, on the 31st July 1957, the Income-tax Officer completed the assessment on an ex parse basis. This was, therefore, a best judgment assessment based on previous records and information available to the Income-tax Officer. The…