JUDGMENT

Satish Chandra, J. - The petitioner, Messrs. Ram Laxman Janki Trust, is the assessee. Aggrieved against the orders of the Appellate Assistant Commissioner for the assessment years 1952-53, 1953-54, 1954-55, 1955-56, 1956-57, 1957-58, 1958-59 and 1959-60 the petitioner took the matter to higher authorities. For the assessment year 1952-53 it filed an appeal before the Tribunal. For subsequent assessment years the trust on April 12, 1958, filed revision petitions before the Commissioner of Income Tax u/s 33A of the Indian Income Tax Act, 1922. In paragraph 7 of the revision petitions it was stated by the assessee that it had filed an appeal for the assessment year 1952-53 before the Tribunal and the revision petitions be taken up for disposal after the decision of that appeal. Presumably for this reason the Commissioner did not take up the revision petitions for disposal till November, 1971. On 6th November, 1971, the assessee filed an application before the Commissioner for the amendment of the revision petitions. It prayed that paragraphs 2, 3 and 5 of the revision petitions be deleted and a ground be added as paragraph 8 of the revision petitions. The amendment application