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Report No. 58 Article 136 6.22. We are also reluctant to accept the alternative suggestion that an aggrieved party should be given the option of either invoking Article 226 or Article 136 of the Constitution. In our view, if such an option is provided for in a relevant provision of the Income-tax, that will not affect the right of the party, who is aggrieved by the decision of the High Court under Article 226, to move the Supreme Court under Article 136 unless Article 136 is suitably modified in that behalf, and we are not prepared to suggest any such amendment in Article 136.    |
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