http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 7
PETITIONER: K.S. RASHID AND SON
Vs.
RESPONDENT: THE INCOME-TAX INVESTIGATION COMMISSION, ETC.(With connecte
DATE OF JUDGMENT: 22/01/1954
BENCH: MUKHERJEA, B.K. BENCH: MUKHERJEA, B.K. HASAN, GHULAM MAHAJAN, MEHAR CHAND (CJ) DAS, SUDHI RANJAN BOSE, VIVIAN
CITATION: 1954 AIR 207 1954 SCR 738 CITATOR INFO : F 1956 SC 246 (23) R 1957 SC 882 (6) F 1959 SC 881 (6) AFR 1961 SC 532 (3,9,14,24,36,47) RF 1961 SC1506 (9)
ACT: constitution of India, art. 226--Jurisdiction of Punjab High Court to issue writs to Income-tax Investigation Commission located in Delhi--Remedy under art. 226--Discretionary--Taxation on Income (Investigation Commission) (Act XXX of 1947), ss. 5 and 8(5).
HEADNOTE: The Punjab High Court has jurisdiction to issue a writ under art. 226 of the Constitution to the Income-tax Investigation Commission located in Delhi and investigating the case of the petitioner under 5 of the Taxation on Income (Investigation Commission) Act, 1947, although the petitioners were assessees within the U.P. State and their original assessments were made by the Income-tax authorities of that State. Article 226 of the Constitution confers on all the High Courts new and very wide powers in the matter of issuing writs which they never possessed before. ...