https://www.taxtmi.com/caselaws?id=176148 Section 33A of the Indian Income-tax Act, 1922 conferred a final supervisory power on the Commissioner when he stayed recovery of assessed tax, and no express provision allowed him or his successor to review, modify, recall, or correct that order. Once exercised, the Commissioner became functus officio, so an inherent power of reconsideration could not be implied. Section 35 could not be used to reopen the earlier order, because it permits correction of obvious mistakes and not a substantive reversal of a deliberate decision. On that reasoning, the subsequent notice demanding immediate payment of tax was without jurisdiction and was liable to be set aside. en-us Mon, 10 Oct 1955 00:00:00 +0530 Mon, 14 Dec 2015 18:06:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176148 Section 33A of the Indian Income-tax Act, 1922 conferred a final supervisory power on the Commissioner when he stayed recovery of assessed tax, and no express provision allowed him or his successor to review, modify, recall, or correct that order. Once exercised, the Commissioner became functus officio, so an inherent power of reconsideration could not be implied. Section 35 could not be used to reopen the earlier order, because it permits correction of obvious mistakes and not a substantive reversal of a deliberate decision. On that reasoning, the subsequent notice demanding immediate payment of tax was without jurisdiction and was liable to be set aside. Case-Laws Income Tax Mon, 10 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176148