https://www.taxtmi.com/caselaws?id=152132 Section 32(2)(b) of the Tamil Nadu General Sales Tax Act, 1959 bars suo motu revision once an assessment order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal, or of a revision before the High Court. The bar is triggered by the fact that the order itself has been appealed against; it is not necessary that every part of the order should have been specifically raised in the appeal. On that construction, the Deputy Commissioner lacked jurisdiction to interfere by suo motu revision where the assessment order was already under appeal. en-us Mon, 03 Oct 1977 00:00:00 +0530 Tue, 25 Jun 2013 12:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152132 Section 32(2)(b) of the Tamil Nadu General Sales Tax Act, 1959 bars suo motu revision once an assessment order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Tribunal, or of a revision before the High Court. The bar is triggered by the fact that the order itself has been appealed against; it is not necessary that every part of the order should have been specifically raised in the appeal. On that construction, the Deputy Commissioner lacked jurisdiction to interfere by suo motu revision where the assessment order was already under appeal. Case-Laws VAT and Sales Tax Mon, 03 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152132