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(1961) 2 MLJ 341 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice Rajagopalan and Mr. Justice Srinivasan
Case Number(s) : C.R.P. Nos. 1828 of 1957 and 62 of 1958. (24th Bhadra, 1882, Saka).
Judgement Date :
Thursday 15th of September 1960
| C. Gnanasundara Nayagar | .....Appellant(s) | | Versus | | | The Commissioner of Income-tax, Madras | .....Respondent(s) |
Income-tax Act (XI of 1922), section 33-A (2), proviso 2, clause (3) — Applicability and scope — Claim to relief not raised in assessment proceedings or in appeal to Assistant Commissioner or even in appeal to Tribunal — Application for revision under section 33-A (2) claiming such relief — Competency — Power of Commissioner to revise.
Interpretation of Statutes — Analogy — If can be resorted to — Acts not in pari materia — Effect.
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