https://www.taxtmi.com/caselaws?id=5220 A statutory time bar on the Commissioner's suo motu revisional power under section 33B(2)(b) did not curtail the Tribunal's broad appellate power under section 33B(4) to pass such orders as it thought fit. The provisions had to be read together, because a contrary reading would create an anomalous result: the Tribunal could achieve the same practical outcome indirectly, yet be unable to remand the matter for fresh consideration after two years. The limitation therefore did not apply to a remand made by the Tribunal, and the Commissioner could be directed to decide the matter afresh. en-us Tue, 27 Nov 1979 00:00:00 +0530 Fri, 02 May 2014 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5220 A statutory time bar on the Commissioner's suo motu revisional power under section 33B(2)(b) did not curtail the Tribunal's broad appellate power under section 33B(4) to pass such orders as it thought fit. The provisions had to be read together, because a contrary reading would create an anomalous result: the Tribunal could achieve the same practical outcome indirectly, yet be unable to remand the matter for fresh consideration after two years. The limitation therefore did not apply to a remand made by the Tribunal, and the Commissioner could be directed to decide the matter afresh. Case-Laws Income Tax Tue, 27 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5220