https://www.taxtmi.com/forum/issue?id=120925 Section 264(4) creates a statutory bar on revisional jurisdiction where an appeal before the CIT(A) is still available and the assessee has not waived that remedy. A revision petition filed during the appeal period without express waiver is treated as vulnerable for want of jurisdiction. The maintainability of a subsequent appeal before the CIT(A) depends on whether there was an express or implied waiver and whether the revision has attained finality; the erroneous allowance of revision does not automatically extinguish the appellate remedy. en-us Tue, 19 May 2026 21:17:37 +0530 Tue, 26 May 2026 05:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120925 Section 264(4) creates a statutory bar on revisional jurisdiction where an appeal before the CIT(A) is still available and the assessee has not waived that remedy. A revision petition filed during the appeal period without express waiver is treated as vulnerable for want of jurisdiction. The maintainability of a subsequent appeal before the CIT(A) depends on whether there was an express or implied waiver and whether the revision has attained finality; the erroneous allowance of revision does not automatically extinguish the appellate remedy. Discussion-Forum Income Tax Tue, 19 May 2026 21:17:37 +0530 https://www.taxtmi.com/forum/issue?id=120925