https://www.taxtmi.com/caselaws?id=41380 A subordinate revisional authority cannot revise an appellate order that is already before a superior tribunal in second appeal, because the appellate hierarchy and the statute's scheme place the tribunal above the revisional authority in relation to that order. The revisional power therefore yields to the pending appellate jurisdiction. At the same time, the tribunal in second appeal has co-extensive power to confirm, reduce, enhance or annul the assessment, so the Revenue's interests can be protected within the appeal itself. The result is that revisional proceedings cannot stand while the second appeal is pending, and assessment enhancement remains available to the tribunal. en-us Fri, 24 Jul 1981 00:00:00 +0530 Mon, 21 Aug 2017 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41380 A subordinate revisional authority cannot revise an appellate order that is already before a superior tribunal in second appeal, because the appellate hierarchy and the statute's scheme place the tribunal above the revisional authority in relation to that order. The revisional power therefore yields to the pending appellate jurisdiction. At the same time, the tribunal in second appeal has co-extensive power to confirm, reduce, enhance or annul the assessment, so the Revenue's interests can be protected within the appeal itself. The result is that revisional proceedings cannot stand while the second appeal is pending, and assessment enhancement remains available to the tribunal. Case-Laws VAT and Sales Tax Fri, 24 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41380