1991 (5) TMI 41 - HC - Income Tax

Summary

The High Court of Kerala dismissed the original petition seeking to quash the order of the Commissioner of Income-tax, Kochi, under section 264 of the Income-tax Act for refusing to revise the assessment order for the year 1985-86. The Commissioner rejected the application stating that it cannot be revised if it has been the subject of an appeal before the appellate authority, which had become final. The court found no irregularity or illegality in the Commissioner's decision and dismissed the petition.