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    <title>743/CBDT.</title>
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    <description>Commissioners must, when examining cases for action under Section 263, verify whether an appeal against the ITO&#039;s order is pending with the Appellate Assistant Commissioner and, if pendency is found, prioritise and complete the revision proceedings expeditiously; where necessary the Commissioner may direct the ITO to request adjournment of the appellate hearing until the contemplated action under Section 263 is completed.</description>
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      <description>Commissioners must, when examining cases for action under Section 263, verify whether an appeal against the ITO&#039;s order is pending with the Appellate Assistant Commissioner and, if pendency is found, prioritise and complete the revision proceedings expeditiously; where necessary the Commissioner may direct the ITO to request adjournment of the appellate hearing until the contemplated action under Section 263 is completed.</description>
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