Scope of Clause (c) of Sub-Section 264of the Income-Tax Act, 1961.

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....64 should 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 Deptt. The issue has been referred to Ministry of Law again for reconsideration of their e....

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.... should may accordingly be amended. The jurisdiction of the Commissioner revision is an extra remedy alternatively available to an assessee in case he has not been able to point out at the time of Assessment or the mistakes he has committed at time of original assessment. This remedy is available also for orders which are not appealable. This remedy can be availed of only alternatively when he did....