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1984 (10) TMI 21 - KARNATAKA HIGH COURT
Extract:
.......revision petition of the assessee under section 264 of the Act, since that order sought to be revised was already the subject-matter of an appeal to the Tribunal. We, however, express no opinion on the Commissioner s power to entertain the revision petition under the circular issued by the Central Board of Direct Taxes under section 119 of the Act.