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

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..... the scope of section 264 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 re .....

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..... be revised and the circular 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 on .....

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..... . The judgments in the aforesaid cases seems to be proper on the basis of the doctrine of merger. The Hon'ble High Court has rightly said that if an order of lower authority has been appealed, the judgment of the appellate authority shall merge with the orders earlier given. Now, there remains nothing for which the revision filed before the Commissioner. In view of the aforesaid, we agree with t .....

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