https://www.taxtmi.com/caselaws?id=192773 Appeals disposed of under section 33B(4) are treated in the same manner as appeals under section 33, so a reference to the High Court under section 66(1) is competent. The commentary also explains that section 33B, brought into force from 30 March 1948, authorises the Commissioner to revise any erroneous Income-tax Officer order passed after that date, even if the order relates to an earlier previous year, unless the statute itself restricts the power by assessment year or limitation. The text further notes that the two-year bar in section 33B(2)(b) governs the revisional power, while an unraised limitation objection under section 34 was not considered. en-us Thu, 20 Nov 1958 00:00:00 +0530 Mon, 19 Jun 2017 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192773 Appeals disposed of under section 33B(4) are treated in the same manner as appeals under section 33, so a reference to the High Court under section 66(1) is competent. The commentary also explains that section 33B, brought into force from 30 March 1948, authorises the Commissioner to revise any erroneous Income-tax Officer order passed after that date, even if the order relates to an earlier previous year, unless the statute itself restricts the power by assessment year or limitation. The text further notes that the two-year bar in section 33B(2)(b) governs the revisional power, while an unraised limitation objection under section 34 was not considered. Case-Laws Income Tax Thu, 20 Nov 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192773