https://www.taxtmi.com/caselaws?id=49637 Commissioner may exercise revisional power to cancel an Income-tax Officer's registration order for a firm under section 33B(1) because registration is an independent procedural order affecting collection and is not appealable to the appellate authority; consequently such registration does not merge in separate appellate disposal of assessment. The Commissioner's direction to alter procedural machinery for recovery is operative and permissible where it effects consequential procedural amendment without disturbing appellate determinations of taxable income. Fresh orders implementing cancellation that adjust recovery procedure for unregistered firms do not require new notices under sections 22 and 23 in the circumstances described. en-us Mon, 28 Apr 1958 00:00:00 +0530 Fri, 05 Sep 2014 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49637 Commissioner may exercise revisional power to cancel an Income-tax Officer's registration order for a firm under section 33B(1) because registration is an independent procedural order affecting collection and is not appealable to the appellate authority; consequently such registration does not merge in separate appellate disposal of assessment. The Commissioner's direction to alter procedural machinery for recovery is operative and permissible where it effects consequential procedural amendment without disturbing appellate determinations of taxable income. Fresh orders implementing cancellation that adjust recovery procedure for unregistered firms do not require new notices under sections 22 and 23 in the circumstances described. Case-Laws Income Tax Mon, 28 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49637