https://www.taxtmi.com/caselaws?id=158610 Section 22-A(3) bars suo motu revisional power once the order sought to be revised has already been made the subject-matter of an appeal under section 22 or a revision in the High Court. The bar applies to the entire order, not only to the adverse portion, because the appellate forum retains full scrutiny of the order, including by cross-objections under section 22(2-A). As an appeal had already been filed before the Tribunal, parallel revision by the Joint Commissioner was impermissible. The revision notice was therefore without jurisdiction and could not be sustained. en-us Thu, 03 Jul 1997 00:00:00 +0530 Fri, 01 Nov 2013 15:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158610 Section 22-A(3) bars suo motu revisional power once the order sought to be revised has already been made the subject-matter of an appeal under section 22 or a revision in the High Court. The bar applies to the entire order, not only to the adverse portion, because the appellate forum retains full scrutiny of the order, including by cross-objections under section 22(2-A). As an appeal had already been filed before the Tribunal, parallel revision by the Joint Commissioner was impermissible. The revision notice was therefore without jurisdiction and could not be sustained. Case-Laws VAT and Sales Tax Thu, 03 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158610