Against the revision order the assessee preferred an appeal before the Tribunal which is pending for final disposal. The Assessing Officer issued notice to give effect to the order of the Commissioner. The assessee filed writ petition before the court seeking writ of mandamus for barring the respondents to proceed further pursuant of the order passed by the Commissioner. Court held that even if an appeal against revision order passed under section 263 was pending before Tribunal, Assessing Authority could proceed to complete assessment proceedings pursuant to findings given by revisional authority in such order passed under section 263, however, no notice of demand should be made by Assessing Authority pursuant to such order till said appeal before Tribunal was disposed off. (AY. 2016-17)