An assessee aggrieved by an order passed by the Income tax Officer may prefer an application to the Commissioner of Income tax for revising the orders passed by the Income tax Officer subordinate to the Commissioner of Income tax. A remedy under section is provided only to meet a situation faced by an aggrieved person who is unable to approach the appellate authorities for relief and has no other alternative remedy under the Act. It is important to note that even those orders which are not appealable before the Deputy Commissioner of Income tax (Appeals) or before the Commissioner of Income tax (Appeals), the same may be referred by the person assessee to the Commissioner of Income tax for seeking revision or modification.