HINDUSTAN AERONAUTICS LTD. vs COMNR 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 Income Tax Appellate Tribunal, regardless of whether the relief sought in the revision differs from that in the appeal. The Court reiterated the principle established in CWT vs. Kasturbai, 177 ITR 188, confirming that the Commissioner lacks the power to revise such orders. The appeal by the Commissioner was dismissed, affirming the decision of the Division Bench.