https://www.taxtmi.com/caselaws?id=276540 Under section 33(2) of the Income-tax Act, 1922, the power to decide whether to appeal against an Appellate Assistant Commissioner's order was treated as vested in the Commissioner, not in the individual Income-tax Officer who made the assessment. The statutory scheme was read as showing that appellate proceedings on behalf of the Revenue were coordinated through the Commissioner, because communication of the order, limitation for appeal, and related appellate and reference functions centred on him. Section 33(2), read with section 5(5), was construed as a directory provision governing departmental procedure, not a mandatory bar requiring the appeal to be filed only through the original assessing officer. en-us Wed, 08 Feb 1961 00:00:00 +0530 Tue, 13 Nov 2018 15:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276540 Under section 33(2) of the Income-tax Act, 1922, the power to decide whether to appeal against an Appellate Assistant Commissioner's order was treated as vested in the Commissioner, not in the individual Income-tax Officer who made the assessment. The statutory scheme was read as showing that appellate proceedings on behalf of the Revenue were coordinated through the Commissioner, because communication of the order, limitation for appeal, and related appellate and reference functions centred on him. Section 33(2), read with section 5(5), was construed as a directory provision governing departmental procedure, not a mandatory bar requiring the appeal to be filed only through the original assessing officer. Case-Laws Income Tax Wed, 08 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276540