Report No. 12

272. Revision of other orders.-

(1) In the case of any order other than an order to which section 271 [33B(1) and (2)] applies passed by an authority subordinate to him, the Commissioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed , and 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.

[Section 33A(1), main para., section 33A(2), main para., part]

(2) Where an application for revision was made by the assessee, he shall be given an opportunity of being heard before the application is disposed of

(3) The Commissioner shall not of his own motion revise any order under this section if the order has been made more than one year previously.

[Section 33A(1), proviso (c)]

(4) In the case of an application for revision under this section by the assessee, the application must be made within one year from the date on which the order in question was communicated to him or on which he otherwise came to know of it, whichever is earlier:

Provided that the Commissioner may, if he is satisfied that the assessee was prevented by sufficient cause from making the application within that period, admit an application made after the expiry of that period.

[Section 33A(2), main para., part]

(5) The Commissioner shall not revise any order under this section in the following cases-

(a) where an appeal against the order lies to the Appellate Assistant Commissioner.... but has not been made and the time within which such appeal may be made has not expired;

[Section 33A(1), proviso (a), part, and section 33A(2); 1st proviso (a), part]

(b) where an appeal against the order lies to the High Court but has not been made, and neither the time within which such appeal may be made has expired nor the assessee has waived his right of appeal;

[Section 33A(1), proviso (a), part, and section 33A(2); 1st proviso (a), part]

(c) where the order is pending on an appeal before the Appellate Assistant Commissioner ;

[Section 33A(1), proviso (b), part and section 33A(2); 1st proviso (b)]

(d) where the order has been made the subject of an appeal to the High Court, and the appeal is pending or has been disposed of on the merits.

[Section 33A(1), proviso (b), part and section 33A(2); 1st proviso (c)]

(6) Every application by an assessee for revision under this section shall be accompanied by a fee of twenty-five rupees.

[Section 33A(3)]

Explanation 1.-An order by the Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee.

[Section 33A(2) and proviso]

Explanation 2.-For the purposes of this section, the Appellate Assistant Commissioner shall be deemed to be an authority subordinate to the Commissioner.

[Section 33A(2), Explanation]