https://www.taxtmi.com/caselaws?id=152133 Section 34 revisional power was held to be excluded once the assessee had already appealed against the Appellate Assistant Commissioner's order to the Tribunal. The statutory scheme, read with section 36(3), treated section 34(2)(b) as a complete bar to revision after an appeal had been filed, while section 34(2)(a) merely suspended revision during the appeal period. The broader appellate powers of the Tribunal, including power to enhance assessment, supported the view that the revenue's remedy lay before the Tribunal and not concurrently before the Board of Revenue. The revisional order was therefore invalid. en-us Wed, 07 Dec 1977 00:00:00 +0530 Tue, 25 Jun 2013 13:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152133 Section 34 revisional power was held to be excluded once the assessee had already appealed against the Appellate Assistant Commissioner's order to the Tribunal. The statutory scheme, read with section 36(3), treated section 34(2)(b) as a complete bar to revision after an appeal had been filed, while section 34(2)(a) merely suspended revision during the appeal period. The broader appellate powers of the Tribunal, including power to enhance assessment, supported the view that the revenue's remedy lay before the Tribunal and not concurrently before the Board of Revenue. The revisional order was therefore invalid. Case-Laws VAT and Sales Tax Wed, 07 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152133