Pending appeal barred revisional penalty enhancement, making the Commissioner's revision order unsustainable.

Section 84(4) bars revisional action by the Commissioner on an issue already pending in appeal before the Commissioner (Appeals). Here, the assessee's challenge to the original penalty order under Sections 76 and 78 was already pending when the Commissioner sought to enhance the penalties in revision. Because the revisional order dealt with the same subject matter while the appeal remained pending, it was without authority and unsustainable. The penalty enhancement in revision was therefore invalid, and the assessee's challenge succeeded.

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Issues: Whether the Commissioner could enhance the penalties under Sections 76 and 78 in revision when the assessee's appeal against the original order was already pending before the Commissioner (Appeals).

Analysis: Section 84(4) bars the Commissioner from passing a revisional order in respect of an issue when an appeal on that issue is pending before the Commissioner (Appeals). The impugned revisional order was passed while the assessee's appeal against the original penalty order was pending, and it enhanced the penalties imposed under the same provisions. The cited case law supported the principle that revisional power cannot be exercised in the face of a pending appeal on the same issue.

Conclusion: The revisional order was passed without authority under Section 84(4) and could not sustain the enhancement of penalty. The issue is answered in favour of the assessee.

Final Conclusion: The penalty enhancement in revision was invalid because the very same matter was already pending in appeal, and the assessee's challenge succeeded.

Ratio Decidendi: Section 84(4) excludes revisional action by the Commissioner on an issue that is already the subject of a pending appeal before the Commissioner (Appeals), and any order passed in contravention of that bar is unsustainable.

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