Suo motu revision barred once appellate remedy is invoked; parallel revision notice held without jurisdiction.

Section 22-A(3) bars suo motu revisional power once the order sought to be revised has already been made the subject-matter of an appeal under section 22 or a revision in the High Court. The bar applies to the entire order, not only to the adverse portion, because the appellate forum retains full scrutiny of the order, including by cross-objections under section 22(2-A). As an appeal had already been filed before the Tribunal, parallel revision by the Joint Commissioner was impermissible. The revision notice was therefore without jurisdiction and could not be sustained.

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Issues: Whether the Joint Commissioner could invoke suo motu revisional power under section 22-A(3) after the appellate order had already been made the subject-matter of an appeal before the Tribunal.

Analysis: Section 22-A(3) creates a permanent bar on the exercise of revisional power where the order sought to be revised has been made the subject-matter of an appeal under section 22 or a revision in the High Court. The bar applies to the order as a whole and not merely to the portion adverse to the assessee. Since an appeal had already been filed before the Tribunal, the entire appellate order remained open to scrutiny there, including by way of cross-objections under section 22(2-A). In such circumstances, parallel suo motu revision by the Joint Commissioner was not permissible.

Conclusion: The notice initiating suo motu revision was without jurisdiction and could not be sustained in favour of the assessee.

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