Income-Tax Officer vs Shamsher Bahadur. on 11 November, 1963
The Calcutta case in Dilip Nath Sen v. Certificate Officer after noticing the conflict between the Madhya Pradesh High Court on the one hand and the Bombay and Madras High Court on the other, followed the latter view and held that in a proper case an application for review would lie from an order passeed in proceeding under article 226 of the Constitution. This conflict has been noticed in Basus Constitution of India, IV edition, volume III and the following observations appear at page 398 :