No appeal to ITAT ag. Or of CIT directing revision of asst.order-DTC 09~

No appeal can be made to the ITAT against an order of the Commissioner directing revision of an assessment order. An assessee aggrieved by such an order of the Commissioner may take all the grounds in his appeal to the Commissioner (Appeals) against the modified order or fresh order passed by the Assessing Officer including the ground that the Commissioner exceeded or erred in the exercise of his jurisdiction in revising the order of the Assessing Officer.

A-66

Revision

21.7 There may be cases where the assessment order may be erroneous and prejudicial
to the interest of the revenue because an issue of fact or an issue of law had not been raised
before or considered by the Assessing Officer. In such cases, the Commissioner will be
empowered to revise the order of the Assessing Officer, determine the issue of fact or law,
and issue consequential directions to the Assessing Officer to modify the assessment
order or pass a fresh order in accordance with such determination.

21.8 The Commissioner may revise an order of the Assessing Officer within six months
from the date of the order.

21.9 The salient features of the scheme of revision under the Code are as follows:-
(a) When the Commissioner revises the assessment order and issues
consequential directions to the Assessing Officer, the modified order or the
fresh order passed by the Assessing Officer shall be the assessment order in
that case.
(b) An assessee may file an appeal to the Commissioner (Appeals) against the
modified order or the fresh order passed by the Assessing Officer.

(c) No appeal shall lie to the ITAT against an order of the Commissioner directing
revision of an assessment order. An assessee aggrieved by such an order of
the Commissioner may take all the grounds in his appeal to the Commissioner
(Appeals) against the modified order or fresh order passed by the Assessing
Officer including the ground that the Commissioner exceeded or erred in the
exercise of his jurisdiction in revising the order of the Assessing Officer.









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