9911796707
TMI Blog1973 (10) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Commissioner of Income-tax refusing to entertain the revision filed by the petitioner under section 33A of the Indian Income-tax Act, 1922. The petitioner was assessed to income-tax and a demand of interest amounting to Rs. 2,27,193 was also added under section 18A(6) of the Act. Against this order regarding interest the petitioner filed a revision before the Commissioner. Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the order of the Appellate Assistant Commissioner dated November 30, 1967. In the order he also made the observation that a fresh revision within the time allowed by law could be filed against that order of the Appellate Assistant Commissioner. It appears from the order of the Commissioner that he held the second revision as not maintainable because the assessee had filed an appeal before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me in the way. He has relied on the case of Mercantile Tobacco Corporation v. Commissioner of Income-tax. In that case it was not contended that the appeal was not maintainable before the Tribunal. That case is thus of no assistance in the decision of the present controversy. Section 33 A(2) provides for the filing of revision before the Commissioner against any order under the Act passed by an au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r order. If no appeal is provided it cannot be said that such an appeal lies. Clauses (b) and (c) refer to appeals contemplated by clause (a). Clause (c), which is relied upon by learned counsel for the department and which was taken as a bar by the Commissioner, applies only to cases where an appeal maintainable under the Act has been instituted. It deals with an appeal against an order which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not go into the question. It is not for us here to decide whether circumstances justified condonation of delay or not. It will be for the Commissioner to decide if the revision can be entertained beyond one year of the date of the order. In the result, the petition is allowed with costs, the order of the Commissioner dated 5th September, 1972, is set aside and he is directed to decide the revis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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