https://www.taxtmi.com/caselaws?id=193248 An admitted appeal to the Income-tax Appellate Tribunal, even if later dismissed as time-barred, still amounts to the appellate order of the Appellate Assistant Commissioner being made the subject of an appeal. The statutory scheme under the Income-tax Act, 1922 treated appeal to the Tribunal and revision to the Commissioner as alternative remedies, so choosing one excluded the other. Because the assessee had in fact preferred, and the Tribunal had admitted and disposed of, the appeal, revision under section 33A(2)(c) was incompetent. The refusal to entertain the revision was therefore upheld, and the writ petition failed. en-us Wed, 01 Jul 1964 00:00:00 +0530 Thu, 20 Jul 2017 11:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193248 An admitted appeal to the Income-tax Appellate Tribunal, even if later dismissed as time-barred, still amounts to the appellate order of the Appellate Assistant Commissioner being made the subject of an appeal. The statutory scheme under the Income-tax Act, 1922 treated appeal to the Tribunal and revision to the Commissioner as alternative remedies, so choosing one excluded the other. Because the assessee had in fact preferred, and the Tribunal had admitted and disposed of, the appeal, revision under section 33A(2)(c) was incompetent. The refusal to entertain the revision was therefore upheld, and the writ petition failed. Case-Laws Income Tax Wed, 01 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193248