https://www.taxtmi.com/caselaws?id=160148 A subordinate taxing authority cannot invoke suo motu revision or review to alter its own assessment order while an appeal against that order is pending before the appellate authority. The revisional power under section 20(3) is confined to orders of subordinate authorities, and rule 80(5) bars revision during the appeal period and, by necessary implication, during the pendency of the appeal. Permitting review under section 20(4) in the same circumstances would trench upon appellate jurisdiction and may render the appeal ineffective. The proper course is for the assessing authority to place relevant material before the appellate authority by memorandum for consideration in the pending appeal. en-us Wed, 03 Feb 1999 00:00:00 +0530 Tue, 10 Dec 2013 17:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160148 A subordinate taxing authority cannot invoke suo motu revision or review to alter its own assessment order while an appeal against that order is pending before the appellate authority. The revisional power under section 20(3) is confined to orders of subordinate authorities, and rule 80(5) bars revision during the appeal period and, by necessary implication, during the pendency of the appeal. Permitting review under section 20(4) in the same circumstances would trench upon appellate jurisdiction and may render the appeal ineffective. The proper course is for the assessing authority to place relevant material before the appellate authority by memorandum for consideration in the pending appeal. Case-Laws VAT and Sales Tax Wed, 03 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160148