Revisionary power ceased after statutory substitution; an order passed later was held without jurisdiction and set aside.

The substituted Section 84 of the Finance Act, 2009 withdrew the jurisdictional Commissioner's revisionary power with effect from 19-8-2009. An order-in-revision passed on 26-4-2010 was therefore made after the statutory power had ceased to exist, so the Commissioner lacked jurisdiction to revise the matter. The revision order was treated as without authority and was set aside.

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Issues: Whether the Commissioner's order-in-revision passed after the omission of the revisionary power under the substituted Section 84 of the Finance Act, 2009 was without jurisdiction and liable to be set aside.

Analysis: The order-in-revision was passed on 26-4-2010. The revisionary power of the jurisdictional Commissioner had been done away with by the substituted Section 84 of the Finance Act, 2009 with effect from 19-8-2009. Since the impugned revision was made after that date, the Commissioner lacked jurisdiction to exercise revisionary powers.

Conclusion: The order-in-revision was without jurisdiction and was set aside, and the appeal was allowed.

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