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Report No. 12

Notes to clause 271

No comments are needed.

Notes to clause 272


The power of revision by the Commissioner at the instance of the assessee is at present dealt with in existing section 33A(2). Existing section 33A(1) is also mainly meant for cases where revision proceedings are started for passing orders not prejudicial to the assessee. There is no harm if both these sections are combined in one section. Some of the provisions contained in these two sections are common to the proceedings under the two sections. An attempt has, therefore, been made to combine them in this clause. No change of substance will result from such combination, since, wherever necessary a distinction has been drawn between a revision at the instance of the assessee and a revision at the instance of the Commissioner.

Sub-clause (1).- Only verbal changes have been made, apart from the change discussed above.

Sub-clause (2).- Is new and self-explanatory.

Sub-clause (3).- Existing section 33A(1), Proviso (c), has been incorporated here.

Sub-clause (4).- It has been made clear that the limitation of one year runs from the date on which the order is communicated to the assessee or on which he otherwise comes to know of it. Existing section 33A(2) counts limitation from the date of the order, which might cause hardship in some cases.

Sub-clause (5).- Existing section 33A(1), provisos (a) and (b) and section 33A(2), Provisos (a), (b) and (c) have been embodied here. Cases where an appeal has not been made are dealt with in draft paragraphs (a) and (b), while the case where an appeal is pending is dealt with in paragraphs (c) and (d).

The existing wording "the order has been made the subject of an appeal" is not very clear, since it does not show whether it deals with a pending or a decided appeal. The draft makes it clear that these words will apply both in a case where the appeal is pending and in a case where the appeal has been disposed of on the merits. Cases where the High Court has disposed of the appeal otherwise than on merits should not, it is felt, be taken out of the purview of the Commissioner's revisional powers.

Sub-clause (6).- Does not need any comments. Explanations 1 and 2 do not need any comments.

Notes to clause 273

The substance of existing section 66(7) and of existing section 66A(3), 1st Proviso, part, has been embodied here in simplified language.1

1. See also notes to clause 269.

Notes to clause 274

No comments are needed.

Notes to clause 275

Existing sections 31(4) and 33(5) provide that where as a result of an appeal the assessment of a firm etc. is changed or a firm etc. is newly assessed, the Appellate Assistant Commissioner or the Tribunal, respectively, may authorise the Income-tax Officer to amend the assessment of any partner of the firm or member of the association. This provision has been incorporated herewith the following changes:-

(1) The provision has been made applicable for appeals to the High Court and the Supreme Court.

(2) It has been provided that the Income-tax Officer shall make all amendments necessary for carrying out orders of the appellate authority, irrespective of whether the appellate authority gives a direction or not.

Notes to clause 276

Existing section 67A has been embodied here, with slight alterations. The present section authorises the exclusion of time taken for obtaining a copy of the order. However, if the assessee is furnished with a copy of the order alongwith the notice of the order, then the concession need not be made available to him. The provision has, therefore, been altered accordingly. Further, the provision has been extended to applications for revision also.

Notes to clause 277

This is new. The power to make rules regulating the powers and procedure of the High Court (in appeals under the Act) is proposed to be conferred on the Supreme Court, so that there may be uniformity throughout India. The corresponding provision in the Companies Act, 1956 (section 643) may be compared.

Notes to clause 278

Para (a).- Does not need any comments.

Para (b).- Is new. Since the word "status" has been used in the draft clause dealing with appeals from the orders of an Income-tax Officer1, it is considered that a definition of that word might be useful.

1. vide draft clause 254(b).

Income-Tax Act, 1922 Back

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