M/S Hindustan Aeronautics Ltd., ... vs Commissioner Of Income Tax, ...

The Supreme Court held that under Section 264 of the Income Tax Act, 1961, the Commissioner of Income Tax cannot entertain a revision petition if the order has been made subject to an appeal before the Appellate Tribunal, regardless of whether the relief sought in the revision differs from that in the appeal. The Court reaffirmed the principle established in CWT vs. Kasturbai, 177 ITR 188, emphasizing that the Appellate Tribunal's order is final in such cases. The appeal by the Commissioner was dismissed, upholding the lower court's ruling.