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 - Whether if against a particular order no appeal lies, it cannot be made subject of appeal to Tribunal - Held, yes - Whether where Tribunal itself had held that order of AAC was not appealable, clause (c) of proviso to section 33A(2) of 1922 Act was no bar to entertainability of revision before Commissioner - Held, yes FACTS The petitioner was assessed to income-tax and a demand of interest was also added under section 18A(6) of the 1922 Act. Against this order, the petitioner filed a revision before the Commissioner. It also filed an appeal against the order of assessment to the AAC and therein also took a ground challenging the correctness of imposition of interest under section 18A(6) of the 1922 Act. The AAC did not originally decide this point but, ultimately, on remand from the Tribunal, decided the appeal regarding interest also, and reduced the interest. Against this order also the petitioner filed a revision under section 33A of the 1922 Act, before the Commissioner. The Commissioner dismissed this revision as not maintainable and had also observed that it was belated. He had already dismissed the earlier revision on the finding that it was not maintainable as the order of the ITO had got merged in the order of the AAC. On writ : HELD Section 33A(2) of the 1922 Act provides for the filing of revision before the Commissioner against any order under the Act passed by an authority subordinate to the Commissioner. The Commissioner is, however, precluded from revising the order if : (a)where an appeal against the order lies to the Appellate Assistant Commissioner or to the Appellate Tribunal but has not been made, the time within which such appeal may be made has not expired, or in the case of an appeal to the Appellate Tribunal, the assessee has not waived his right of appeal, or (b)where an appeal against the order has been made to the Appellate Assistant Commissioner, the appeal is pending before the Appellate Assistant Commissioner, or (c)the order has been made the subject of an appeal to the Appellate Tribunal. Clause…

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