Revisional power under section 33B was not barred by a pending appeal where the statute imposed no such restriction.

Section 33B of the Income-tax Act, 1922 conferred revisional power on the Commissioner only subject to the express statutory limits in that provision: the assessment order had to be erroneous and prejudicial to the revenue, it could not be an order of reassessment under section 34, and action had to be taken within two years. Because the section contained no express bar based on pendency of an appeal, the Commissioner could still revise an assessment order even while an appeal was pending before the appellate authority. The view that such pendency implied a further restriction was rejected as adding a limitation not found in the statute.

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Issues: Whether the Commissioner of Income-tax could validly exercise revisional power under section 33B of the Income-tax Act, 1922 while an appeal against the assessment order was pending before the Appellate Assistant Commissioner.

Analysis: Section 33B conferred revisional power on the Commissioner subject only to the conditions stated in that section, namely that the order of the Income-tax Officer must be erroneous and prejudicial to the interests of revenue, that it must not be an order of reassessment under section 34, and that action must be taken within two years. The absence of any express restriction based on pendency of an appeal was contrasted with section 33A, where such restrictions were expressly provided. On that construction, the mere fact that an appeal was pending did not by itself bar revision under section 33B. The contrary view that the Commissioner could not act because the appellate authority might deal with the same matter was rejected as adding a limitation not found in the statute.

Conclusion: The Commissioner's order under section 33B was valid, and the question was answered in the affirmative in favour of the Revenue.

Ratio Decidendi: Revisional power under section 33B of the Income-tax Act, 1922 is controlled only by the limitations expressly enacted in that provision, and it is not barred merely because an appeal against the assessment order is pending before the appellate authority.

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