DWARKANATH, HINDU UNDIVIDED FAMILY vs INCOME-TAX OFFICER, SPECIAL CIRCLE, KANPUR

The Supreme Court held that under Section 33A(2) of the Indian Income-tax Act, 1922, the Commissioner has the power to revise the Income-tax Officer's order, which is a judicial function requiring adherence to judicial principles. The Court quashed the Commissioner's dismissal of the revision petition, emphasizing that the existence of a conflicting High Court decision necessitated serious consideration of the matter. The Court overruled previous decisions that suggested the Commissioner's order was merely administrative, affirming the right of the assessee to seek judicial review under Article 226 of the Constitution.