Law:

Section:

Section 264 of the Income-tax Act,1961 (Corresponding to section 33A of the Indian Income-tax Act, 1922) - Revision - Of other orders - Amendment of revision petition - For assessment year in question, assessee-trust filed an appeal before Tribunal - For subsequent assessment years, assessee-trust filed revision petitions before Tribunal under section 33A of 1922 Act - In revision petitions, assessee stated that said petition be taken up for disposal after decision of aforesaid appeal - Subsequently, in said appeal Tribunal held that assessee-trust itself was invalid - Consequently, assessee-trust made amendment application seeking to raise same question in revision petitions - Amendment petition was however, rejected on ground that assessee sought to raise fresh question which was not raised in appeal or in revision petition itself - Whether assessee-trust acquired a cause of action for amendment of revision petition only after decision of Tribunal - Held, yes - Whether, therefore, assessee was not guilty of raising a fresh point for first time in revision petition without raising them at appellate stage when matte was decided by AAC - Held, yes - Whether, in such circumstances, amendment application ought to have been allowed - Held, yes FACTS For the assessment year 1952-53, the assessee trust filed an appeal before the Tribunal. For subsequent assessment years the trust filed revision petitions before the Commissioner under section 33A of the 1922 Act. In the revision petitions it was stated by the assessee that it had filed an appeal for the assessment year 1952-53 before the Tribunal and the revision petitions be taken up for disposal after the decision of that appeal. In the appeal the Tribunal held that the income assessed in the hands of the trust was liable to be assessed in the hands of the joint Hindu family because the trust itself was invalid. Consequently, the trust made amendment application seeking to raise the same question in the revision petitions which had been finally decided by the Tribunal in the appeal for the assessment year 1952-53. The amendment petition was rejected on the ground that the assessee sought to raise fresh questions and…

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