https://www.taxtmi.com/caselaws?id=173882 The article clarifies that the limitation period for filing a revision application under Section 33A(2) is computed from the date the order is communicated to or comes to the knowledge of the aggrieved party, applying the settled rule that time runs from notice/knowledge unless statute clearly provides otherwise; this treats subsection (2) as a claimant's time bar distinct from the Commissioner's power under subsection (1). It further notes that prerogative relief by way of mandamus may be appropriate to compel the Commissioner to admit and dispose of the application despite delay where circumstances justify it. 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 article clarifies that the limitation period for filing a revision application under Section 33A(2) is computed from the date the order is communicated to or comes to the knowledge of the aggrieved party, applying the settled rule that time runs from notice/knowledge unless statute clearly provides otherwise; this treats subsection (2) as a claimant's time bar distinct from the Commissioner's power under subsection (1). It further notes that prerogative relief by way of mandamus may be appropriate to compel the Commissioner to admit and dispose of the application despite delay where circumstances justify it. Case-Laws Income Tax Fri, 17 Nov 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173882