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Issues: Whether the Deputy Commissioner could invoke suo motu revisional power under section 34 of the Kerala Agrl. Income-tax Act, 1950, to interfere with an assessment completed in pursuance of an appellate order without first resorting to the statutory appeal mechanism under section 32(2).
Analysis: The assessment in question had attained a revised form in compliance with the appellate directions, giving the order a statutory finality subject to the Act. The revisional power under section 34 could not be used to bypass the specific appellate route provided by section 32, particularly where the statute contemplated an appeal through departmental action. The Court followed the principle that revision is not a substitute for appeal and that the statutory scheme must be respected before revisional interference is attempted.
Conclusion: The Deputy Commissioner had no jurisdiction to invoke section 34 in the manner attempted, and the questions were answered in the negative in favour of the assessee.
Final Conclusion: The revisional interference was held impermissible, and the assessment order made to give effect to the appellate decision was protected from such suo motu revision.
Ratio Decidendi: Where the statute provides a specific appellate remedy against an assessment order, suo motu revisional power cannot be used to circumvent that remedy and unsettle an order made in pursuance of appellate directions.
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