HON’BLE SUPREME COURT · SOURCE-REVIEWED NOTE
K. S. Rashid and Son v. The Income-tax Investigation Commission, etc.
Civil Appeals Nos. 118 to 121 of 1952
[1954] SCR 738 ·
Constitution articles 226, 227 · Taxation on Income (Investigation Commission) Act 1947 sections 5, 8(5)
Sources & disclosures includedDownload original judgment / order
5-judge bench · Mehr Chand Mahajan C.J. · B.K. Mukherjea J. (author) · S.R. Das J. · Vivian Bose J. · Ghulam Hasan J.
01 · Facts of the case
The firm and individuals challenged investigation proceedings, including their extension beyond March 1943 and application to a deceased partner, a new partner and a reconstituted firm. The Punjab High Court dismissed four writ petitions on territorial-jurisdiction and statutory-remedy grounds. The Commission was located in Delhi although the assessees and assessment authorities were in Uttar Pradesh.
02 · Discussion by the Hon’ble Court
Article 226 created powers distinct from the old charter-based writ jurisdiction. Under its then wording the Commission’s location brought it within the Punjab High Court’s jurisdiction. However, writ relief was discretionary. The appellants had already invoked section 8(5), and a reference was pending before the Allahabad High Court; proceeding simultaneously by writ was not appropriate. The Court did not finally decide whether section 8(5) altogether excluded the constitutional remedy.
03 · Judicial decision
All appeals dismissed without costs, solely because the pending statutory remedy justified withholding discretionary intervention. The High Court’s territorial-jurisdiction reasoning was disapproved.
04 · Outcome / in whose favour
Revenue in the ultimate disposition; assessees succeeded on the territorial-jurisdiction point.
05 · AKHB REVIEW POINT
Separate the existence of writ jurisdiction from the discretion to exercise it. Record statutory proceedings already initiated, and do not turn this fact-specific refusal into an absolute bar. The historical territorial test must be read against the applicable constitutional text.
Source & verification
Download original judgment / order · Open cited source rendition
Complete 10-page report, SCR 738–747. The first page begins with the end of the unrelated Dwarkadas Shrinivas judgment. This is one consolidated judgment disposing of Civil Appeals 118–121/1952.
Statutory scope
Historical statutory text and assessment period only. Present statutory equivalence and later judicial treatment are not cleared.
Later treatment
Source checked 2026-10-19. Subsequent treatment and current-law applicability have not been comprehensively checked.
Page references identify the supplied PDF; paragraph references identify the judgment unless stated otherwise.
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AI disclosure & professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The AKHB REVIEW POINT is editorial analysis, not the Court’s holding. No current-law clearance is claimed.