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2013 (1) TMI 513 - HC - Income TaxMaintainability of the revision application - application to condone delay of 2 years, 10 months and 8 days - Held that:- As per Section 264(4)Clause(c) where an order has been made the subject of an appeal, the Commissioner shall not revise the order. In the light of binding precedent of case of Mela Ram And Sons Versus CIT, Punjab [1956 (2) TMI 5 - SUPREME COURT] there is no escape from the conclusion that the order dated 28.03.2007 i.e. dismissing application for condonation of delay of 2 years, 10 months and 8 days is an order in the appeal filed by the petitioner. Thus once, it is so held as a necessary consequence, it must be hold that the petitioner has not waived his appellate right, to maintain an application for revision under Section 264. If that be so, the finding of the revisional authority that in view of Section 264(4), the revision filed by the petitioner was not maintainable, has to be upheld - writ petition fails.
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