https://www.taxtmi.com/caselaws?id=39634 Section 33A(2) of the Indian Income-tax Act, 1922 bars revision only where the order is one against which an appeal actually lies and the statutory appellate conditions are satisfied. A mere filing of an appeal does not by itself create the bar if the impugned order is not appealable. The Commissioner therefore cannot refuse revision on maintainability grounds without first confirming that a valid appeal was available under the Act. Delay was not adjudicated on merits in the text and was left for fresh consideration after the maintainability objection was rejected. en-us Fri, 19 Oct 1973 00:00:00 +0530 Mon, 19 Apr 2010 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39634 Section 33A(2) of the Indian Income-tax Act, 1922 bars revision only where the order is one against which an appeal actually lies and the statutory appellate conditions are satisfied. A mere filing of an appeal does not by itself create the bar if the impugned order is not appealable. The Commissioner therefore cannot refuse revision on maintainability grounds without first confirming that a valid appeal was available under the Act. Delay was not adjudicated on merits in the text and was left for fresh consideration after the maintainability objection was rejected. Case-Laws Income Tax Fri, 19 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39634