Dismissing the appeal of the revenue the Court held that the Commissioner had wrongly exercised his jurisdiction under S. 263 by remanding the matter to the assessing authority, while the appeal was pending before the  CIT (A) Thus, the order passed by the Tribunal did not suffer from any irregularity and needed no interference. The Tribunal had recorded a specific finding that the assessing authority had examined each and every aspect of the case on which the revision order hinged, and the revision order was not sustainable. The Department had failed to make out any case for interference with the order of the Tribunal, as the Commissioner had proceeded to remand the matter to the assessing authority while the appeal of the assessee was pending before the CIT(A) under section 250 . The exercise of power under section 263 was barred by clause (c) of Explanation 1 to the section.( AY.2008-09)