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2002 (12) TMI 14 - MADHYA PRADESH HIGH COURTThe sole question for consideration is the date of starting of limitation for filing revision under sub-section (3) of section 264 - in my opinion, it is a case of callous negligence of the petitioner the conduct goes to show that the petitioner himself was responsible for belated filing of the revision after five years of having intimation of the passing of the assessment orders. Thus, in my opinion, the order P7 dismissing revision on the ground of limitation is in accordance with law and calls for no interference. - The petition is without merit and is dismissed
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