https://www.taxtmi.com/caselaws?id=244978 The court dismissed the writ petition, upholding the cancellation of the revisional order under Section 264 of the Income Tax Act. It affirmed that the appellate authority rightly proceeded to decide the appeal on its merits, emphasizing that once an appeal is filed, the right of appeal cannot be waived. The court found that the Commissioner lacked jurisdiction to exercise revisional power while an appeal was pending, leading to the cancellation of the revisional order. Any interim order was vacated, and no costs were awarded. en-us Fri, 21 Feb 2014 00:00:00 +0530 Fri, 14 Mar 2014 07:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244978 The court dismissed the writ petition, upholding the cancellation of the revisional order under Section 264 of the Income Tax Act. It affirmed that the appellate authority rightly proceeded to decide the appeal on its merits, emphasizing that once an appeal is filed, the right of appeal cannot be waived. The court found that the Commissioner lacked jurisdiction to exercise revisional power while an appeal was pending, leading to the cancellation of the revisional order. Any interim order was vacated, and no costs were awarded. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244978