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Section 263 of the Income-tax Act, 1961 [Corresponding to section 33B of the Indian Income-tax Act, 1922] - Revision of orders prejudicial to interest of revenue CASE REVIEW CIT v. Tejaji Farasram Kharawala [1953] 23 ITR 412 (Bom.)followed and relied upon. JUDGMENT Chagla, CJ.-This reference substantially raises the same question that was raised in the last reference, (ITR 29 of 1952) Since reported at p. 412 supra, viz., the power of the Commissioner to pass orders under Section 33B of the Act. In that case we had to deal with the position where the Commissioner exercised his power after the Appellate Assistant Commissioner had made his order. In the present case the question arises which we left open in the last reference as to whether the Commissioner has the power to pass an order under Section 33 when an appeal has been preferred by the assessee and is pending before the Appellate Assistant Commissioner. Now, the facts briefly are that the Income-tax Officer made assessments on the assessee in respect of the assessment years 1947-48, 1948-49 and 1949-50. The assessee was registered as a firm under Section 26A of the Act. The assessee appealed to the Appellate Assistant Commissioner and the Appellate Assistant Commissioner reduced the assessment for the years 1947-48 and 1948-49, and the appeal with regard to the assessment year 1949-50 was still pending before him. The Commissioner then passed an order under Section 33B, the effect of which was to direct the Income-tax Officer to cancel the registration of the firm under Section 26A and to assess the assessee as an unregistered firm. The order was made with regard to all the three assessment years 1947-48, 1948-49 and 1949-50. With regard to the assessment years 1947-48 and 1948-49 the question is now concluded by our judgment in the last reference inasmuch as the Commissioner exercised his powers under Section 33B after the appeal had been decided by the Appellate Assistant Commissioner. It is clear that he had no jurisdiction to pass any orders under Section 33B. The only question that survives for consideration in this reference is as to whether the position is any different for the assessment year…

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