A reassessment notice under section 143(3)/147 was issued upon assessee.  Assessee filed a writ petition against same which was pending.  Principal Commissioner rejected revision on ground that as writ petition filed by assessee against initiation of reassessment proceedings under section 143(3)/147 was pending consideration, in view of provisions of section 264(4)(a), no order could be passed under section 264 of the Act. On writ the  Court had made it clear that there was no embargo upon competent authority to proceed in matter  Thus, assessment proceeding was completed against which assessee had filed a revision petition under section 264  of the Act. Therefore pendency of writ petition would not amount to pendency of any appeal before any authority as per section 264(4)(a) of the Act.Revision petition filed by assessee against reassessment order was to be decided.  (AY. 2012-13)