https://www.taxtmi.com/caselaws?id=38988 Limitation for revision under section 33A(2) ran from the separate order rejecting waiver or reduction of interest, not from the original assessment, where the issue had not been considered and no notice had been given to the assessee. The article also notes that an order charging interest under section 18A(6) was not an appealable order under section 30(1), so the issue could not be treated as having been made the subject of an appeal before the Appellate Tribunal for the purpose of the statutory bar in section 33A(2)(c). On that reasoning, the revision applications were not time-barred and were to be restored for decision on merits. en-us Fri, 16 Feb 1973 00:00:00 +0530 Sat, 10 Apr 2010 17:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38988 Limitation for revision under section 33A(2) ran from the separate order rejecting waiver or reduction of interest, not from the original assessment, where the issue had not been considered and no notice had been given to the assessee. The article also notes that an order charging interest under section 18A(6) was not an appealable order under section 30(1), so the issue could not be treated as having been made the subject of an appeal before the Appellate Tribunal for the purpose of the statutory bar in section 33A(2)(c). On that reasoning, the revision applications were not time-barred and were to be restored for decision on merits. Case-Laws Income Tax Fri, 16 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38988