Commissioner revision jurisdiction barred only by assessee's appeal to Tribunal under section 264, not by department appeal. The Commissioner's jurisdiction to entertain a revision petition is barred under Section 264(4)(c) only when the assessee has preferred an appeal to the Appellate Tribunal; an appeal by the Department does not itself bar the Commissioner from exercising revision, because revision under Section 264 is a remedial avenue for the assessee and would be denied only by the assessee's appeal or waiver.
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.
Commissioner revision jurisdiction barred only by assessee's appeal to Tribunal under section 264, not by department appeal.
The Commissioner's jurisdiction to entertain a revision petition is barred under Section 264(4)(c) only when the assessee has preferred an appeal to the Appellate Tribunal; an appeal by the Department does not itself bar the Commissioner from exercising revision, because revision under Section 264 is a remedial avenue for the assessee and would be denied only by the assessee's appeal or waiver.
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