2005 (4) TMI 636

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....of law and fact arise. Since arguments have been addressed in writ appeals nos. 1411-1413/2004, the facts are being taken from this case. 2. The short questions that arises for our consideration in this bunch of writ appeals is whether an intimation received by the assessee under Section 143(1) of the Income Tax Act, 1961 (for short the Act) could be revised by the Commissioner of Income-tax under Section 264 of the Act after 1.6.1999 when the explanation to Section 143 of the Act had been deleted by the Finance Act, 1999 with effect from 1.6.1999. Facts giving rise to this appeal lie in a narrow compass and these may first be noticed. 3. The relevant assessment year are 1998-99, 1999-2000 and 2000-01. The income tax returns filed by ....

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....usly. (3) In the case of an application for revision under this section by the assessee, the application must be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier : Provided that the Commissioner, if he is satisfied that the assessee was prevented by sufficient cause from making the application within that period admit an application made after the expiry of that period. (4) The Commissioner shall not revise any order under this section in the following cases : (a) Where an appeal against the order lies to the Deputy Commissioner (Appeals) or to the Commissioner (Appeals) or to the Appellate Tribunal but has not bee....

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....e shall, for the purpose of this section, be deemed not to be an order prejudicial to the assessee. Explanation 2.- For the purpose of this section, the Deputy Commissioner (Appeals) shall be deemed to be an authority subordinate to the Commissioner." A reding of the aforesaid provisions would make it clear that by virtue of the explanation to Section 143 of the Act, the intimation received by the assessee is deemed to be an order for the purposes of Section 264 of the Act. This being so, it was revisable under Section 264 of the Act and the Commissioner could exercise his powers thereunder. By Finance Act, 1999, the explanation to Section 143 was deleted with effect from 1.6.1999. The effect of this deletion is that the intimation un....