Pending appeal bars pre-revision notice on the same assessment and penalty; notice held invalid and quashed.

A pre-revision notice proposing tax and penalty on an assessment already under challenge could not be sustained while the assessee's statutory appeal on the same assessment and consequential penalty remained pending before the appellate tribunal. The pending appeal meant the disputed matters had not yet attained finality, so proceeding with revision on the same issues was an improper exercise of power and lacked legal validity. The notice was therefore invalid and was quashed.

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Issues: Whether a pre-revision notice proposing tax and penalty on the same assessment could be sustained when the assessee's appeal on the very same assessment and penalty was already pending before the appellate tribunal.

Analysis: The appeal relating to the assessment and the consequential penalty had not yet been disposed of. In that situation, the authority could not proceed with a pre-revision notice on the same disputed matters. The notice was therefore treated as lacking legal validity and as an improper exercise of power.

Conclusion: The pre-revision notice was held to be invalid and was quashed.

Ratio Decidendi: When an assessee's statutory appeal on the same assessment and penalty is pending, issuance of a pre-revision notice on those very matters is impermissible.

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