The jurisdiction of the Commissioner to entertain a revision petition.

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..... py of their note dated 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 preferre .....

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..... his own motion u/s.264. It can be noticed that u/s.264(4)(a), the Commissioner is not to revise any order in the case of an appeal to the Tribunal unless the assessee has waived his right of appeal. It is therefore, clear that the remedy of revision u/s.264 is a remedy for the assessee. If it is said that the filing of an appeal before the Tribunal by the Department would also bar the jurisdictio .....

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