The relevant provisions consid ered therein were Section 33A(1) and (2) of the ' Indian Income Tax Act, 1922, which read as follows: "33A. (1) The Commissioner may of his own motion call for the record of any proceeding under this Act in which an order has been passed by any authority subordinate to him and may make such inquiry or cause such. inquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee as he thinks it: Provided that the Commissioner shall not revise any order under this sub section if (a) x x x (b) x x X x (c) the order has been made more than one year previously." "(2) The Commissioner may, on application by an assessee for revision of an order under this Act, passed by any authority subordinate to the Commissioner, made within one year from the date of the order,. call for the record of the proceeding in which such order was passed, and. . may pass such order thereon. as he thinks fit: Interpreting these provision the Court observed: "In a case falling under sub section (1) the Commissioner acts of his own motion.