SHEO NATH PRASAD SHARMA PT Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner, Sheo Nath Prasad Sharma, has been assessed to income-tax for the assessment years 1944-45, 1945-46 and 1946-47 by assessment orders, all made on July 31, 1950. He challenges the validity of those assessment orders and of the recovery proceedings taken consequent thereto. He proceeded in revision under section 33A(2) to the Commissioner of Income-tax against the assessment orders, and he has also challenged the orders of the Commissioner declining to interfere.

(2.) IT appears that the petitioner filed appeals against the assessment orders before the Appellate Assistant Commissioner. The appeals were dismissed. He then proceeded in appeal to the Tribunal, but while filing an appeal in respect of the assessment years 1944-45 and 1945-46, he did not file any appeal in respect of the assessment year 1946-47. When the two appeals were called on for hearing before the Tribunal, the petitioner applied for adjournment, but the Tribunal refused to adjourn the appeals and dismissed them.

(3.) THE respondents, however, contend that the revision applications filed by the petitioner before the Commissioner were entirely misconceived in law, and reference is made to clause (c) of the proviso to section 33A(2). Now clause (c) of the proviso does say that the Commissioner shall not revise an order under section 33A(2) if the order has been made the subject of an appeal to the Appellate Tribunal, and it is, therefore, apparent that the Commissioner had no power to interfere with the assessments for the assessment years 1944-45 and 1945-46. In respect of the assessment year 1946-47, however, no appeal having been filed to the Tribunal, it was open to the Commissioner to interfere in the exercise of his revisional jurisdiction. Consequently, his order dated October 11, 1957, on the revision application for the assessment year 1946-47 is liable to be quashed.