Revisional bar on a composite assessment order: once appealed, later revision cannot reopen unargued grounds.

Section 264(4)(c) bars revisional relief where the same assessment order has already been made the subject of an appeal, because the statutory expression "order" refers to the entire order and not only the portion specifically challenged. On that reasoning, reassessment-related grievances not urged in the earlier appeal could not be revived in revision. The analysis also relied on the policy against multiplicity of proceedings and constructive res judicata, requiring all available grounds to be raised in the first appellate forum. The revision was therefore not maintainable and the rejection under section 264(4)(c) stood.

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Issues: Whether a revision application under section 264 was barred when the assessment order, treated as a composite order, had already been made the subject of an appeal, even though the specific grounds later raised in revision were not urged in that appeal.

Analysis: Clause (c) of section 264(4) creates an express prohibition against revision where the order has been made the subject of an appeal to the Commissioner of Income-tax (Appeals) or the Appellate Tribunal. The expression "order" in that provision was read as referring to the entire order and not merely the part actually challenged in appeal. Since the assessment order had already been carried in appeal, the revisional jurisdiction could not be invoked for other components of the same order. The reasoning was reinforced by the principles against multiplicity of proceedings and by constructive res judicata, under which all available grounds ought to be raised in the earlier proceeding.

Conclusion: The revision was not maintainable and the rejection under section 264(4)(c) was ; the finding was against the assessee and in favour of the Revenue.

Final Conclusion: The statutory prohibition under section 264(4)(c) prevailed because the same order had already been carried in appeal, so the reassessment-related grievances could not be revived in revision; the appeals failed.

Ratio Decidendi: Where an order has been made the subject of an appeal, section 264(4)(c) bars revision of that order in its entirety, regardless of whether every ground later raised in revision was part of the appeal.

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