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2013 (4) TMI 195 - PUNJAB & HARYANA HIGH COURTRevision U/s 264 of the Income Tax Act - Counsel for the petitioner could not attend the proceedings - Held that:- The petitioner has not put in appearance for over almost six months in spite of the fact that six notices were sent to the petitioner - The illness in the family is not a ground so as not to put appearance before the Income Tax Officer, who is duty bound to finalise the assessment in a time bound manner. Having failed to appear before the Income Tax Officer during the assessment proceedings and the fact that the Commissioner of Income Tax has taken into consideration all the relevant facts and circumstance - we do not find that the petitioner is entitled to another chance at this stage for production of documents so as to re-open the assessment proceedings - Decided against the assessee.
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