https://www.taxtmi.com/caselaws?id=19714 Section 264(4)(c) bars revision where the assessment order itself has already been made the subject of an appeal before the Commissioner (Appeals) or the Appellate Tribunal. The bar applies to the whole assessment order, not only to the particular items or reliefs later raised in revision, because appeal and revision are not concurrent remedies for the same order. Accordingly, once the assessment order is carried in appeal, the Commissioner's revisional jurisdiction ends, and a revision on that order is not maintainable. en-us Wed, 23 Mar 1994 00:00:00 +0530 Mon, 09 Nov 2009 11:45:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19714 Section 264(4)(c) bars revision where the assessment order itself has already been made the subject of an appeal before the Commissioner (Appeals) or the Appellate Tribunal. The bar applies to the whole assessment order, not only to the particular items or reliefs later raised in revision, because appeal and revision are not concurrent remedies for the same order. Accordingly, once the assessment order is carried in appeal, the Commissioner's revisional jurisdiction ends, and a revision on that order is not maintainable. Case-Laws Income Tax Wed, 23 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19714