https://www.taxtmi.com/caselaws?id=193328 Section 33B revisional power was confined to situations where the revenue had no effective appellate remedy. Because the assessee's appeal against the assessment order was already pending before the Appellate Assistant Commissioner, the department could raise the same objection in that forum, including the registration issue. The Commissioner could not use revisional jurisdiction to bypass the ordinary appellate process already in motion, and the revisional order was therefore invalid for want of jurisdiction. 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 Section 33B revisional power was confined to situations where the revenue had no effective appellate remedy. Because the assessee's appeal against the assessment order was already pending before the Appellate Assistant Commissioner, the department could raise the same objection in that forum, including the registration issue. The Commissioner could not use revisional jurisdiction to bypass the ordinary appellate process already in motion, and the revisional order was therefore invalid for want of jurisdiction. Case-Laws Income Tax Thu, 05 Mar 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193328