Belatedness of revision applications may be found despite no statutory time limit; mandamus cannot compel reconsideration of discretionary delay.

Where no statutory time limit exists for revision under the Income-tax Act, belatedness may still be found; such belatedness is a discretionary determination by the tax authority and is treated analogously to other equitable or revisionary contexts. The court's supervisory jurisdiction is limited to questions of law arising from the assessment and does not extend to re-evaluating the Commissioner's discretionary factual determinations about delay. As a result, mandamus will not be issued to compel the Commissioner to reconsider or to state questions of law solely to overturn a discretionary finding of belatedness.

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Issues: Whether an application for revision under Section 33 of the Income-tax Act, 1922 may be treated as belated in the absence of a statutory time limit and whether this Court can issue a mandamus directing the Commissioner to reconsider such application.

Analysis: The question of statutory limitation for revision under Section 33 is acknowledged, but absence of a prescribed time limit does not preclude a finding of belatedness. Belatedness may be a matter of discretion analogous to other equitable or revisionary contexts where delays are treated as belated for purposes of relief. The Court's supervisory jurisdiction is confined to questions of law arising from the assessment; it does not extend to re-evaluating discretionary factual determinations of the Commissioner, including whether an application is belated or whether the Commissioner will take notice of it. Consequently, the Court will not issue mandamus to direct reconsideration of a Commissioner's discretionary view that an application is belated.

Conclusion: The application to compel the Commissioner to state questions of law or to reconsider the alleged belated application is refused; mandamus will not be issued.

Ratio Decidendi: Where a statutory provision does not prescribe a time limit for revision, a decision that an application is belated is a discretionary determination by the tax authority and is not ordinarily subject to mandamus except on a question of law arising from the assessment.

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