Law:

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Section 264 of the Income-tax Act, 1961 [Corresponding to section 33A of the Indian Income-tax Act, 1922] - Revision - Of other orders - Assessment year 1944-45 - Whether words in sub-section (2) of section 33A of 1922 Act "made within one year from date of order" mean within one year from date of order and not from date of knowledge of order - Held, yes FACTS For the assessment year 1944-45, a penalty under section 28 was imposed on the petitioner-assessee, which on appeal to the AAC was reduced but it appeared that the order passed by the AAC, was received by the petitioner after 27-11-1946. Under section 33A(2) the petitioner filed a revision petition on 26-11-1947. On 6-6-1948, the Commissioner dismissed the petition as being barred by time. On 24-6-1948, the petitioner filed an application for review against the above order under section 35. The petitioner alleged that no order was passed on this application, and that on 8-4-1951, he made another application stating that his previous application dated 24-6-1948 had been mislaid. On 22-9-1951, this application was dismissed on the ground that the previous order was correct. On writ the petitioner submitted that the words in section 33A(2) "made within one year from the date of the order" mean not merely within one year from the date of the order but within one year from the date when the petitioner was notified of that order. HELD In section 33A(1) the power can be exercised by the Commissioner if it is not made more than one year previously. In the second sub-section the words used are "made within one year from the date of the order". In the other sections of the Act, either similar words have been used or where the Legislature thought it necessary it has supplied the words the effect of which is that limitation begins to run from the date of knowledge. The distinction between the various sections in the Act must, be taken to be intentional. There appeared to be a reason why the words used in section 33A are "within one year from the date of the order." The period given is fairly long, and that appears to be the reason why the Legislature did not think it necessary to make the additions which they have…

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