On writ the Court held that even if appeal against revision order was pending before Tribunal, assessing authority could complete assessment proceedings pursuant to findings given by revisional authority in order passed under section 263, however, assessing authority would not proceed further to make any demand pursuant to such order of assessment till said appeal before Tribunal was disposed off.Matter remanded. (SJ) (AY.2016-17)
Taqa Nevyeli Power Co. P. Ltd. v. ITAT (2022) 287 Taxman 113 /113 CCH 324 //(2023)452 ITR 302 (Mad.) (HC)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Pendency of appeal before ITAT-Assessing Officer can complete the assessment-No demand can be enforced till the appeal is decided by the Appellate Tribunal. [S. 254(1), Art. 226]