Court : Orissa
Reported in : [1972]84ITR723(Orissa)
R.N. Misra, J.1. The petitioner, an assessee under the Income-tax Act, moved the Commissioner, opposite party No. 1, under Section 264(1) of the Income-tax Act, 1961, That application was disposed of by the Commissioner by order dated March 31, 1969, The revision application was rejected as being out of time.2. Mr. Mohanty appearing for the petitioner challenges the order of the Commissioner on the ground that the petitioner was entitled to a hearing, but the opposite party No. 1 has not heard him before dismissing the revision application as being barred by limitation. He seeks to rely on the case of Dwarka Nath v. Income-tax Officer, Special Circle, D-Ward, Kanpur, [1965] 57 I.T.R. 349, [1965] 3 S.C.R. 536 (S.C.) where their Lordships of the Supreme Court laid down that the revisional jurisdiction of the Commissioner was a judicial one and the assessee was entitled to a hearing of the revision petition. This court has also taken a similar view in the case of Venilal Dwarkadas Mehta v...
Tag this Judgment!Court : Orissa
Reported in : 1971CriLJ1044
ORDERS. Acharya, J.1. This revision arises out of an order Under Section 488, Criminal P.C. directing the petitioner, the opposite party in the court below, to pay a monthly maintenance of Rs. 20/- to the opposite party, the petitioner in the Court below, for maintaining her female child.2. The opposite party's allegations are as follows: The opposite party is a widow and was staying with her mother in Ganguliwari Sahi. The petitioner was an office peon in the court of the Munsif Sub-Divisional Magistrate, Parlakhemundi. On the request of the opposite party the petitioner arranged a job for her son in the Samasthanam office of the Maharaja of Parlakhemundi, and so the opposite party was obliged to the petitioner and he gradually developed intimacy with her and started visiting her in the house of her mother where she was at first residing. In course of time the petitioner indulged in sexual intercourse with the opposite party in the said house during the ab- sence of her mother, as a r...
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