Commissioner passed the Revision order. On  appeal, Tribunal placing reliance on its decision passed in earlier years, set aside order passed by Commissioner.  On appeal  Revenue contended that decision of Tribunal in earlier year was set aside by High Court in appeal and hence, revision order was just.  High Court  held that merely because order of Assessing Officer was passed relying upon order of Tribunal which was subsequently reversed by High Court could not justify order passed by Commissioner under section 263  of the Act. SLP  of the Revenue is dismissed. (AY. 2009-10)