The jurisdiction of the Commissioner to entertain a revision petition.

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....18th May, 1970 attached herewith. They have held that the above noted provision has to be construed so as to mean that the jurisdiction of the Commissioner to entertain a revision petition from an assessee against an order could be barred only if an appeal against that order has been preferred by the assessee before the Tribunal and not where such an appeal has been preferred by the Department. Th....