https://www.taxtmi.com/circulars?id=8715 The Commissioner's jurisdiction to entertain a revision petition is barred under Section 264(4)(c) only when the assessee has preferred an appeal to the Appellate Tribunal; an appeal by the Department does not itself bar the Commissioner from exercising revision, because revision under Section 264 is a remedial avenue for the assessee and would be denied only by the assessee's appeal or waiver. en-us Thu, 30 Jul 1970 00:00:00 +0530 Wed, 25 May 2011 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8715 The Commissioner's jurisdiction to entertain a revision petition is barred under Section 264(4)(c) only when the assessee has preferred an appeal to the Appellate Tribunal; an appeal by the Department does not itself bar the Commissioner from exercising revision, because revision under Section 264 is a remedial avenue for the assessee and would be denied only by the assessee's appeal or waiver. Circulars Income Tax Thu, 30 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8715