No Time Limit for Commissioner to File Revision Application

By Vijay Kumar

SURPRISINGLY there is no time limit within which the Commissioner is required to file the Revision Application against an order of the Commissioner(A), while the assessee is required to file it within three months.

The Revision application is filed under Section 35EE(1) by the assessee and under Section 35EE(1A) by the Commissioner.

As per Section 35EE(2), application under Sub Section (1) shall be filed within three months - AND THERE IS NO TIME LIMIT FOR THE APPLICATION UNDER SUB-SECTION (1A) - THAT IS APPLICATION BY COMMISSIONER.