TMI Blog1979 (3) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... whereby they challenged the correctness of the said assessment orders. These revision applications came to be disposed of by the Additional Commissioner, Commercial Taxes, who dismissed all these revision applications holding that they were barred by time. Being aggrieved, the appellants moved this court under art. 226 of the Constitution of India praying for the quashing of the assessment orders passed by the Agrl. ITO and also for quashing the order of the Additional Commissioner, Commercial Taxes, Rajasthan, dated January 1,1966, dismissing the revision applications by a single order. The appellants further prayed that direction be issued to the Additional Commissioner for disposing of the revision applications in accordance with law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any Agricultural Income-tax Officer made within one year from the date of the order, or within such further period as the Commissioner may think fit to allow, on being satisfied that the assessee was prevented by sufficient cause from making the application within that period, call for the record of the proceeding in which such order was passed, and on receipt of the record may make such inquiry or cause such inquiry to be made and subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit : Provided that the Commissioner shall not revise any order under this sub-section if-- (a) where an appeal against the order lies to the Assistant Commissioner or to the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the order of the Assistant Commissioner is communicated to the party. Section 48(2) gives a discretion to the Tribunal to admit an appeal after the expiry of the sixty days. Section 52(2) provides a revision to the Commissioner against an order of the authority subordinate to him at the instance of the aggrieved party. The proviso to sub-s. (2) of s. 52, in so far as it is relevant, deals with three contingencies when such power of revision cannot be exercised by the Commissioner : (1) When the time prescribed for preferring an appeal to the Tribunal had not expired. (2) When the assessee has not waived his right to prefer an appeal, within the time so prescribed; and (3) Where the order has been made the subject of an appeal to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne of them. With great respect to the learned single judge we may say that he was not right when he said that the revision was not maintainable as the statutory right to appeal was not availed of. We are fortified in our view by a decision of the Madras High Court rendered in Sreenivasalu v. CIT [1948] 16 ITR 341 (Mad). This case, of course, was under the Indian I.T. Act. It related to the construction to be put on s. 33A of the Indian I.T. Act, 1922. Section 33A of the Indian I.T. Act, 1922, is in pari materia with s. 52 of the Act. It may be reproduced as under : " 33A. Power of revision by Commissioner.--(1) The Commissioner may of his own motion call for the record of any proceeding under this Act in which an order has been passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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: Provided further that an order by the Commissioner declining to interfere shall be deemed not to be an order prejudicial to the assessee ....... (3) Every application by an assessee under sub-section, (2) shall be accompanied by a fee of twenty-five rupees. " The Madras High Court while interpreting s. 33A has clearly laid down that the remedies of appeal and revision are al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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