https://www.taxtmi.com/caselaws?id=164933 A pre-revision notice proposing tax and penalty on an assessment already under challenge could not be sustained while the assessee's statutory appeal on the same assessment and consequential penalty remained pending before the appellate tribunal. The pending appeal meant the disputed matters had not yet attained finality, so proceeding with revision on the same issues was an improper exercise of power and lacked legal validity. The notice was therefore invalid and was quashed. en-us Wed, 05 Jan 2011 00:00:00 +0530 Thu, 18 Sep 2014 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164933 A pre-revision notice proposing tax and penalty on an assessment already under challenge could not be sustained while the assessee's statutory appeal on the same assessment and consequential penalty remained pending before the appellate tribunal. The pending appeal meant the disputed matters had not yet attained finality, so proceeding with revision on the same issues was an improper exercise of power and lacked legal validity. The notice was therefore invalid and was quashed. Case-Laws VAT and Sales Tax Wed, 05 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164933