https://www.taxtmi.com/caselaws?id=782857 A revision petition under section 264 of the Income-tax Act does not bar an appeal under section 246A, because the embargo in section 264(4)(c) applies only within revision proceedings and does not curtail appellate jurisdiction. On that basis, the appellate authority was justified in entertaining the assessee's appeal despite the pending revision on the same matter. The Revenue raised no separate challenge on the merits of the appellate findings, so its objection failed and the maintainability of the appeal was affirmed. en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782857 A revision petition under section 264 of the Income-tax Act does not bar an appeal under section 246A, because the embargo in section 264(4)(c) applies only within revision proceedings and does not curtail appellate jurisdiction. On that basis, the appellate authority was justified in entertaining the assessee's appeal despite the pending revision on the same matter. The Revenue raised no separate challenge on the merits of the appellate findings, so its objection failed and the maintainability of the appeal was affirmed. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782857