https://www.taxtmi.com/caselaws?id=33819 Section 84(4) bars revisional action by the Commissioner on an issue already pending in appeal before the Commissioner (Appeals). Here, the assessee's challenge to the original penalty order under Sections 76 and 78 was already pending when the Commissioner sought to enhance the penalties in revision. Because the revisional order dealt with the same subject matter while the appeal remained pending, it was without authority and unsustainable. The penalty enhancement in revision was therefore invalid, and the assessee's challenge succeeded. en-us Mon, 05 Jan 2009 00:00:00 +0530 Fri, 24 Jul 2009 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33819 Section 84(4) bars revisional action by the Commissioner on an issue already pending in appeal before the Commissioner (Appeals). Here, the assessee's challenge to the original penalty order under Sections 76 and 78 was already pending when the Commissioner sought to enhance the penalties in revision. Because the revisional order dealt with the same subject matter while the appeal remained pending, it was without authority and unsustainable. The penalty enhancement in revision was therefore invalid, and the assessee's challenge succeeded. Case-Laws Service Tax Mon, 05 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33819