Revisional power barred after appeal to Tribunal, making concurrent revision by the Board of Revenue invalid.

Section 34 revisional power was held to be excluded once the assessee had already appealed against the Appellate Assistant Commissioner's order to the Tribunal. The statutory scheme, read with section 36(3), treated section 34(2)(b) as a complete bar to revision after an appeal had been filed, while section 34(2)(a) merely suspended revision during the appeal period. The broader appellate powers of the Tribunal, including power to enhance assessment, supported the view that the revenue's remedy lay before the Tribunal and not concurrently before the Board of Revenue. The revisional order was therefore invalid.

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Issues: Whether the Board of Revenue could exercise revisional power under section 34 after the assessee had already appealed against the order of the Appellate Assistant Commissioner before the Tribunal.

Analysis: The statutory scheme was read as linking the revisional power under section 34 with the appellate scheme under section 36(3). Clause (b) of section 34(2) was treated as a complete prohibition against revision once the order of the Appellate Assistant Commissioner had been made the subject of an appeal to the Appellate Tribunal. The ban was reinforced by the contrast with clause (a), which suspends revision while the appeal period remains open, showing that once an appeal is actually filed the revisional jurisdiction is excluded. The width of the Tribunal's power to enhance assessment also supported the conclusion that the revenue may pursue its remedy before the Tribunal, but not before the Board of Revenue at the same time.

Conclusion: The Board of Revenue had no jurisdiction to revise the order after the assessee had appealed to the Tribunal, and the revisional order was invalid.

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