Law:

Section:

Section 264 of the Income-tax Act, 1961 [Corresponding to section 33A of the Indian Income-tax Act, 1922], read with Article 226 of the Constitution of India - Revision - Of other orders - Assessment years 1947-48 and 1948-49 - Whether section 33A(2) of 1922 Act, vests in Commissioner revisional power to be exercised in his administrative capacity - Held, yes - Whether where an order is being confirmed on revision application it is unnecessary to repeat reasoning given by inferior Tribunal however, where revision is allowed and order of inferior Tribunal is set aside reasoning must be given - Held, yes - Whether order of Commissioner under section 33A of 1922 Act being an administrative one, can not be interfered with by High Court - Held, yes FACTS The assessee was a publisher with branches at different places. Assessee's appeals for the assessment years 1947-48 and 1948-49 were partly allowed by the AAC. No further appeals were filed. In the appeals for the subsequent two years, the assessee had complained before the Tribunal, that the ITO and the AAC had not only taken the turnover of the head office, but also added the turnover of the branches to which the head office had supplied books and thus swelled up the total turnover treating the issue to the branches as if they were sales to the branches. The Tribunal considered the turnover of both the head office and the branches as one unit and, ignoring the inter-branch transactions, estimated the profits on the outside sales at suitable differential rates for own publications, and others. From this aspect it considered the assessments to be somewhat excessive and directed the deletion of the excess amounts. On that basis the assessee filed revision petitions before the Commissioner praying that additions relating to branch offices be deleted. The Commissioner dismissed both the petitions, being without any merits. On writ petition, the question for consideration was whether the order of the Commissioner in revision would show that he had not exercised the jursdiction vested in him properly and this would depend upon whether the Commissioner under section 33A was exercising judicial or quasi-judicial functions…

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