Revision barred only where a valid appeal lies; a filed but incompetent appeal does not oust revisional jurisdiction.

Section 33A(2) of the Indian Income-tax Act, 1922 bars revision only where the order is one against which an appeal actually lies and the statutory appellate conditions are satisfied. A mere filing of an appeal does not by itself create the bar if the impugned order is not appealable. The Commissioner therefore cannot refuse revision on maintainability grounds without first confirming that a valid appeal was available under the Act. Delay was not adjudicated on merits in the text and was left for fresh consideration after the maintainability objection was rejected.

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Issues: Whether the Commissioner could refuse to entertain a revision under section 33A(2) of the Indian Income-tax Act, 1922 on the ground that an appeal had been filed though the impugned order was not appealable, and whether delay in filing the revision could be treated as a bar without examining condonation.

Analysis: Section 33A(2) bars revision only where an appeal against the order lies under the Act and the statutory conditions in clauses (a) to (c) are attracted. The expression "appeal which lies" refers to an appeal that is actually provided by the Act against that order, and clause (c) applies only where a maintainable appeal has been instituted. If no appeal lies against the order, the mere filing of an appeal does not create the statutory bar to revision. The Tribunal had treated the order as not appealable, and no material showed that it was appealable. The question of delay was not examined on merits because the Commissioner had rejected the revision as not maintainable.

Conclusion: The revision was maintainable and the Commissioner wrongly declined jurisdiction; the objection based on delay was left for fresh consideration.

Ratio Decidendi: The bar under section 33A(2) arises only when the relevant order is one against which an appeal actually lies under the Act and the statutory appellate process has been validly invoked.

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