https://www.taxtmi.com/caselaws?id=153403 Where an assessment order is already under appeal before the Appellate Assistant Commissioner, the Deputy Commissioner cannot invoke suo motu revisional jurisdiction over that same order when section 32(2)(b) bars such interference. The Madras HC followed its earlier rulings and held that revision is unavailable once the assessment order has entered the appellate process, because the revisional authority cannot act on an order already subjected to appeal. The revisional order was therefore held illegal, with the ruling favouring the assessee. en-us Thu, 24 Jan 1980 00:00:00 +0530 Tue, 23 Jul 2013 13:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153403 Where an assessment order is already under appeal before the Appellate Assistant Commissioner, the Deputy Commissioner cannot invoke suo motu revisional jurisdiction over that same order when section 32(2)(b) bars such interference. The Madras HC followed its earlier rulings and held that revision is unavailable once the assessment order has entered the appellate process, because the revisional authority cannot act on an order already subjected to appeal. The revisional order was therefore held illegal, with the ruling favouring the assessee. Case-Laws VAT and Sales Tax Thu, 24 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153403