Law: Income Tax Act, 1922

Section: 33A(2),(c),33(2)

(a) Income tax Act (XI of 1922)---S. 33 A(2), Proviso, cl. (c) Appeal filed and pending before Tribunal Income tax Commissioner, held, not competent to revise order appealed against Clause (c), held further, not limited to appeals filed by assessee but equally applicable to appeals filed by Department. (b) Income tax Act (XI of 1922) -- -- Ss. 33 A & 33(2) Income tax Commissioner revising order passed by A.. A. C. and reducing sales estimates notwithstanding appeals having been filed against same assessment and still pending adjudication Income tax Commissioner, in circumstances, held, estopped from contesting estimates of sales made by A. A. C.¬ Department, having waived its right to contest order of A. A. C., appeals dismissed. ORDER ABRAR HUSSAIN NAQVI (MEMBER). These are two departmental appeals relating to assessment years 1975 75 and 1976 77 against the order of the A. A. C., dated 24 4 1979 The assessee is an A. O. R. and deals in iron sheets. The Department is aggrieved in then . appeals against reduction of sales estimates made by the A. A. C. The declared and assessed position is as under : 1975 76 Net income declared. Rs. 6,500 Sales estimated. Rs. 4,60,000 G. P. rate applied. Rs. 6.25% The A. A. C. reduced the sale to Rs. 4,00,000 1976 77 Net income declared. Rs. 7,000 Sales estimated. Rs. 6,15,000 G. P. rate applied. Rs. 6.25% The A. A. C. reduced the sales to Rs. 5,10,000 A preliminary objection was raised by the A. R. that against the impugned order of the A. A. C. the assessee had filed a revision petition before the C. I. T., who, vide his order dated 18 7 1979, had further reduced the sales to Rs. 3,75,000 and Rs. 4,50,000 respectively for the years 1975 76 and 1976 77. It was stated that the revision petitions, before the C. I. T. were filed by the assessee on 23 5 1979 while the appeals were filed by. the Department before the Tribunal on 4 7 1979 the order of the C. I. T. is dated 18 7 1979. This means that when the order was passed by the C. I. T. under section 33 A the appeals were already pending before the Tribunal. The Ist proviso to section 33 A(2) is reproduced below: "Provided that the Commissioner shall not revise any order…

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