https://www.taxtmi.com/caselaws?id=193328 Revisional power under Section 33B is exceptional and intended to fill gaps when no appellate remedy is available; where an appeal against the Income-tax Officer's order is pending before the Appellate Assistant Commissioner, the departmental appellate route remains available and the Commissioner should not invoke revisional jurisdiction. The Commissioner must pursue points through the appellate process and thereafter to higher fora; using Section 33B while an appeal is pending circumvents ordinary appellate remedies and is an improper exercise of revisional power. The Commissioner's order setting aside the Income-tax Officer's order while an appeal was pending is therefore invalid and the assessee prevails. en-us Thu, 05 Mar 1953 00:00:00 +0530 Mon, 24 Jul 2017 17:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193328 Revisional power under Section 33B is exceptional and intended to fill gaps when no appellate remedy is available; where an appeal against the Income-tax Officer's order is pending before the Appellate Assistant Commissioner, the departmental appellate route remains available and the Commissioner should not invoke revisional jurisdiction. The Commissioner must pursue points through the appellate process and thereafter to higher fora; using Section 33B while an appeal is pending circumvents ordinary appellate remedies and is an improper exercise of revisional power. The Commissioner's order setting aside the Income-tax Officer's order while an appeal was pending is therefore invalid and the assessee prevails. Case-Laws Income Tax Thu, 05 Mar 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193328