https://www.taxtmi.com/caselaws?id=17391 Suo motu revision under section 34 of the Kerala Agrl. Income-tax Act could not be used to bypass the statutory appeal mechanism under section 32(2) against an assessment completed in compliance with appellate directions. The revised assessment had attained statutory finality subject to the Act, and revisional interference was impermissible where the statute contemplated resort to the specific appellate route first. The principle applied is that revision is not a substitute for appeal, and the Deputy Commissioner had no jurisdiction to unsettle the order in the manner attempted. en-us Tue, 02 Jul 1996 00:00:00 +0530 Tue, 22 Sep 2009 10:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17391 Suo motu revision under section 34 of the Kerala Agrl. Income-tax Act could not be used to bypass the statutory appeal mechanism under section 32(2) against an assessment completed in compliance with appellate directions. The revised assessment had attained statutory finality subject to the Act, and revisional interference was impermissible where the statute contemplated resort to the specific appellate route first. The principle applied is that revision is not a substitute for appeal, and the Deputy Commissioner had no jurisdiction to unsettle the order in the manner attempted. Case-Laws Income Tax Tue, 02 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17391