https://www.taxtmi.com/caselaws?id=155310 Revenue recovery proceedings could not be pursued while the assessee's revision petition on the same tax liability remained pending, because the liability had not attained finality. The Tribunal's remand direction required the Deputy Commissioner to decide the revision, and that direction was binding and could not be deferred until other tax cases were concluded. Issuing notice for auction sale under the Revenue Recovery Act in those circumstances was improper. The revenue recovery notice and connected proceedings were quashed, and the Deputy Commissioner was directed to dispose of the revision petition in accordance with the remand order. en-us Tue, 11 Aug 1987 00:00:00 +0530 Tue, 03 Sep 2013 14:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155310 Revenue recovery proceedings could not be pursued while the assessee's revision petition on the same tax liability remained pending, because the liability had not attained finality. The Tribunal's remand direction required the Deputy Commissioner to decide the revision, and that direction was binding and could not be deferred until other tax cases were concluded. Issuing notice for auction sale under the Revenue Recovery Act in those circumstances was improper. The revenue recovery notice and connected proceedings were quashed, and the Deputy Commissioner was directed to dispose of the revision petition in accordance with the remand order. Case-Laws VAT and Sales Tax Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155310