https://www.taxtmi.com/caselaws?id=173882 The one-year limitation for an aggrieved party to seek revision under Section 33A(2) of the Income-tax Act runs from communication of the Income-tax Officer's order or the date the party acquired knowledge of it, rather than the date it was signed. This time limit governs the party's application for revision and is distinct from the Commissioner's revisional power under Section 33A(1). In the absence of clear statutory language requiring computation from the date of the order, the settled rule linking limitation to notice or knowledge applies. Mandamus may require the Commissioner to entertain and decide an application where this limitation has been correctly computed. en-us Fri, 17 Nov 1950 00:00:00 +0530 Thu, 24 Sep 2015 11:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173882 The one-year limitation for an aggrieved party to seek revision under Section 33A(2) of the Income-tax Act runs from communication of the Income-tax Officer's order or the date the party acquired knowledge of it, rather than the date it was signed. This time limit governs the party's application for revision and is distinct from the Commissioner's revisional power under Section 33A(1). In the absence of clear statutory language requiring computation from the date of the order, the settled rule linking limitation to notice or knowledge applies. Mandamus may require the Commissioner to entertain and decide an application where this limitation has been correctly computed. Case-Laws Income Tax Fri, 17 Nov 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173882