Revisional power cannot bypass a pending appeal where an effective appellate remedy is already available.

Section 33B revisional power was confined to situations where the revenue had no effective appellate remedy. Because the assessee's appeal against the assessment order was already pending before the Appellate Assistant Commissioner, the department could raise the same objection in that forum, including the registration issue. The Commissioner could not use revisional jurisdiction to bypass the ordinary appellate process already in motion, and the revisional order was therefore invalid for want of jurisdiction.

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Issues: Whether the Commissioner could validly invoke revisional power under Section 33B while an appeal against the Income-tax Officer's order was pending before the Appellate Assistant Commissioner.

Analysis: Section 33B was intended to supply a revisional remedy only where no effective appellate remedy was open to the revenue. Once the assessee had preferred an appeal, the department could raise the same objection before the Appellate Assistant Commissioner, who had the power to examine the assessment and the registration issue. The revisional power was therefore exceptional and could not be used to bypass the ordinary appellate machinery when that machinery was already in motion.

Conclusion: The Commissioner had no jurisdiction to exercise Section 33B power during the pendency of the appeal, and the revisional order was invalid.

Ratio Decidendi: Revisional power cannot be exercised under Section 33B where an effective appellate remedy is available and an appeal against the same order is pending.

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