Revision u/s 264 Passed Without Waiver of Appeal Rights - Whether Appeal Before CIT(A) Still Maintainable

[Fahiyaz Ahmmed]

Dear Experts,

An assessee filed revision u/s 264 during the period available for filing appeal before CIT(A) and without waiving the statutory right of appeal. By oversight, the Commissioner entertained and allowed the revision petition.

Whether such revision order becomes defective or without jurisdiction in view of section 264(4)? Further, can the assessee still maintain appeal before CIT(A) after such mistaken revision order?

AI Summary

Revisional jurisdiction under section 264 may fail where appeal rights remain unwaived, leaving CIT(A) appeal issue open.
Section 264(4) creates a statutory bar on revisional jurisdiction where an appeal before the CIT(A) is still available and the assessee has not waived that remedy. A revision petition filed during the appeal period without express waiver is treated as vulnerable for want of jurisdiction. The maintainability of a subsequent appeal before the CIT(A) depends on whether there was an express or implied waiver and whether the revision has attained finality; the erroneous allowance of revision does not automatically extinguish the appellate remedy.