https://www.taxtmi.com/caselaws?id=181995 An appeal rejected as time-barred and not admitted for consideration does not render the underlying assessment order "the subject of an appeal" for the purpose of proviso (c) to Section 33A(2); the statutory scheme requires an effective, admitted appeal for that status and therefore such rejected appeals do not impede consideration of revision applications. Where a commissioner has wrongfully declined to exercise vested revisional jurisdiction, the remedy under the Specific Relief Act permits the court to compel performance of that statutory duty, requiring the commissioner to hear and determine valid revision applications on their merits. en-us Thu, 15 Jul 1948 00:00:00 +0530 Fri, 29 Apr 2016 11:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181995 An appeal rejected as time-barred and not admitted for consideration does not render the underlying assessment order "the subject of an appeal" for the purpose of proviso (c) to Section 33A(2); the statutory scheme requires an effective, admitted appeal for that status and therefore such rejected appeals do not impede consideration of revision applications. Where a commissioner has wrongfully declined to exercise vested revisional jurisdiction, the remedy under the Specific Relief Act permits the court to compel performance of that statutory duty, requiring the commissioner to hear and determine valid revision applications on their merits. Case-Laws Income Tax Thu, 15 Jul 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181995