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1 - 10 of 25 (0.41 seconds)Section 13 in The Income Tax Act, 1961 [Entire Act]
Article 227 in Constitution of India [Constitution]
Province Of Bombay vs Kusaldas S. Advani And Others on 15 September, 1950
Mukherjea, J., as he then was, in Kushaldas S. Advani's case observed that where the Legislature entrusts the authority with a jurisdiction to determine whether the preliminary state of facts exist then "in such cases even if the authority makes a wrong decision either of facts or of law, it can be corrected by an Appellate Tribunal if there is any but not by a writ certiorari, as every authority if it acts within jurisdiction is competent to decide both rightly or wrongly." The Appellate Assistant Commissioner as well as the Appellate Tribunal have jurisdiction to decide whether the Income-tax Officer had the power to levy penalty or not.