https://www.taxtmi.com/caselaws?id=14130 An unsuccessful revision under section 264 of the Income-tax Act does not, by itself, bar an assessee from pursuing the statutory appeal against assessment. The Court held that no express provision in the Act prevents recourse to the appellate remedy after revision, and a restriction on appellate jurisdiction cannot be implied merely because revision was earlier invoked or because the remedies overlap. The existence of more than one statutory remedy does not justify reading into the Act a limitation the Legislature did not enact. Accordingly, the appeal was maintainable and could be entertained notwithstanding the prior revision. en-us Mon, 14 Dec 1998 00:00:00 +0530 Mon, 13 Jul 2009 18:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14130 An unsuccessful revision under section 264 of the Income-tax Act does not, by itself, bar an assessee from pursuing the statutory appeal against assessment. The Court held that no express provision in the Act prevents recourse to the appellate remedy after revision, and a restriction on appellate jurisdiction cannot be implied merely because revision was earlier invoked or because the remedies overlap. The existence of more than one statutory remedy does not justify reading into the Act a limitation the Legislature did not enact. Accordingly, the appeal was maintainable and could be entertained notwithstanding the prior revision. Case-Laws Income Tax Mon, 14 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14130