Pending appeal bars suo motu revision or review of an assessment order by the assessing authority.

A subordinate taxing authority cannot invoke suo motu revision or review to alter its own assessment order while an appeal against that order is pending before the appellate authority. The revisional power under section 20(3) is confined to orders of subordinate authorities, and rule 80(5) bars revision during the appeal period and, by necessary implication, during the pendency of the appeal. Permitting review under section 20(4) in the same circumstances would trench upon appellate jurisdiction and may render the appeal ineffective. The proper course is for the assessing authority to place relevant material before the appellate authority by memorandum for consideration in the pending appeal.

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Issues: Whether the Additional Commissioner could lawfully initiate suo motu revision against the Assistant Commissioner's appellate order when the original assessment appeal was still pending, and whether the assessing authority could review its own assessment order during the pendency of that appeal.

Analysis: The revisional power under section 20(3) of the Bengal Finance (Sales Tax) Act, 1941 authorises revision of orders of subordinate authorities, not of one's own order. Where an appeal against the original assessment is already pending before a superior authority, rule 80(5) of the Bengal Sales Tax Rules, 1941 bars suo motu revision during the period for appeal and, by necessary implication, during the pendency of the appeal as well. The same principle applies to review under section 20(4), because permitting a subordinate authority to alter its own order while the appeal is pending would interfere with the appellate jurisdiction and may render the appeal infructuous. The proper course is for the assessing authority to place its material before the appellate authority by memorandum so that the appeal and the material may be considered together.

Conclusion: The impugned notice initiating revisional proceedings was not sustainable, and the challenge succeeded.

Final Conclusion: The proceeding was finally disposed of in favour of the assessee, with liberty to the assessing authority to place the relevant material before the appellate authority in the pending appeals.

Ratio Decidendi: A subordinate taxing authority cannot, by suo motu revision or review, alter an assessment order while an appeal against that order is pending before the appellate authority, because such action impermissibly trenches upon appellate jurisdiction.

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