https://www.taxtmi.com/caselaws?id=15807 Section 264(4)(c) bars revisional relief where the same assessment order has already been made the subject of an appeal, because the statutory expression "order" refers to the entire order and not only the portion specifically challenged. On that reasoning, reassessment-related grievances not urged in the earlier appeal could not be revived in revision. The analysis also relied on the policy against multiplicity of proceedings and constructive res judicata, requiring all available grounds to be raised in the first appellate forum. The revision was therefore not maintainable and the rejection under section 264(4)(c) stood. en-us Sat, 30 Aug 1997 00:00:00 +0530 Sat, 29 Aug 2009 12:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15807 Section 264(4)(c) bars revisional relief where the same assessment order has already been made the subject of an appeal, because the statutory expression "order" refers to the entire order and not only the portion specifically challenged. On that reasoning, reassessment-related grievances not urged in the earlier appeal could not be revived in revision. The analysis also relied on the policy against multiplicity of proceedings and constructive res judicata, requiring all available grounds to be raised in the first appellate forum. The revision was therefore not maintainable and the rejection under section 264(4)(c) stood. Case-Laws Income Tax Sat, 30 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15807