Pending revision bars revenue recovery when tax liability is not final and remand directions must be followed.

Revenue recovery proceedings could not be pursued while the assessee's revision petition on the same tax liability remained pending, because the liability had not attained finality. The Tribunal's remand direction required the Deputy Commissioner to decide the revision, and that direction was binding and could not be deferred until other tax cases were concluded. Issuing notice for auction sale under the Revenue Recovery Act in those circumstances was improper. The revenue recovery notice and connected proceedings were quashed, and the Deputy Commissioner was directed to dispose of the revision petition in accordance with the remand order.

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Issues: Whether revenue recovery proceedings could be initiated in respect of a tax liability when the revision petition concerning that liability was still pending, and whether the Deputy Commissioner was bound to decide the remanded revision in accordance with the Tribunal's direction.

Analysis: The revision petition filed by the assessee remained pending, and the Deputy Commissioner could not postpone its disposal until the outcome of other pending tax cases. Once the Tribunal had expressly directed disposal of the revision on remand, that direction was binding and could not be disregarded. In that situation, it was improper to proceed with recovery of the disputed liability by issuing notice for auction sale under the Revenue Recovery Act, because the liability itself had not attained finality.

Conclusion: The revenue recovery notice and the proceedings initiated under the Revenue Recovery Act were quashed, and the Deputy Commissioner was directed to decide the revision petition.

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