https://www.taxtmi.com/caselaws?id=313080 Section 397(3) bars the same person from pursuing a second revision after choosing one revisional forum, but that restriction is confined to revision and does not, by itself, extinguish the High Court's inherent power under Section 482. The High Court may still intervene where necessary to prevent abuse of process or secure the ends of justice, subject to strict threshold scrutiny. The same principle applies to suo motu revisional intervention: Section 397(3) does not take away the High Court's power to call for records and act on its own motion, though that power must be used sparingly and only in appropriate cases. en-us Mon, 04 Dec 1978 00:00:00 +0530 Fri, 22 Mar 2024 17:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313080 Section 397(3) bars the same person from pursuing a second revision after choosing one revisional forum, but that restriction is confined to revision and does not, by itself, extinguish the High Court's inherent power under Section 482. The High Court may still intervene where necessary to prevent abuse of process or secure the ends of justice, subject to strict threshold scrutiny. The same principle applies to suo motu revisional intervention: Section 397(3) does not take away the High Court's power to call for records and act on its own motion, though that power must be used sparingly and only in appropriate cases. Case-Laws Indian Laws Mon, 04 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313080