https://www.taxtmi.com/circulars?id=10491 The instruction holds that the jurisdiction of the Commissioner in revision is barred where an appeal against the order has been preferred before the Tribunal, whether that appeal is filed by the assessee or by the Department. The Ministry of Law endorsed that an appellate determination merges with the lower order so that revision becomes unavailable; the earlier Board instruction limiting the bar to appeals by assessees is superseded. en-us Mon, 17 Aug 1998 00:00:00 +0530 Tue, 14 Jun 2011 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10491 The instruction holds that the jurisdiction of the Commissioner in revision is barred where an appeal against the order has been preferred before the Tribunal, whether that appeal is filed by the assessee or by the Department. The Ministry of Law endorsed that an appellate determination merges with the lower order so that revision becomes unavailable; the earlier Board instruction limiting the bar to appeals by assessees is superseded. Circulars Income Tax Mon, 17 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10491