Jurisdiction of Commissioner revision barred where appeal is pending even if filed by the Department. The instruction holds that the jurisdiction of the Commissioner in revision is barred where an appeal against the order has been preferred before the Tribunal, whether that appeal is filed by the assessee or by the Department. The Ministry of Law endorsed that an appellate determination merges with the lower order so that revision becomes unavailable; the earlier Board instruction limiting the bar to appeals by assessees is superseded.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Jurisdiction of Commissioner revision barred where appeal is pending even if filed by the Department.
The instruction holds that the jurisdiction of the Commissioner in revision is barred where an appeal against the order has been preferred before the Tribunal, whether that appeal is filed by the assessee or by the Department. The Ministry of Law endorsed that an appellate determination merges with the lower order so that revision becomes unavailable; the earlier Board instruction limiting the bar to appeals by assessees is superseded.
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