KANIRAM GANPAT RAI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) -

(2.) THIS is a reference made by the Commissioner of Income-tax, Bihar and Orissa, under Section 66(3), Indian Income-tax Act.

(3.) IN the connection the argument of Mr. Krishanaswami Ayyangar is that even treating the INcome-tax Officials as a quasi judicial body and not a Court, the principles of natural justice and expediency ought to prevent INcome-tax Officers from going back on their previous decisions. Reference has been made to the passage in Halsburys Laws of England which I have already quoted.