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2013 (5) TMI 420 - HC - Income TaxRevision u/s 264 in favor of assessee - Whether there is a provision under the Income Tax Act for recalling the order passed u/s 264 - earlier CIT had dismissed the application - as per the petitioner power to pass exparte order includes the power to recall the same notwithstanding absence of any express provision in respect thereof - Held that:- Persuing the memo of revision/application filed under section 264 wherein it has been stated that no proper notice of hearing has ever been made on the assessee and the AO was totally incorrect in making the addition. No supporting material that the petitioner was not given opportunity of hearing or how the notice was not served has been pointed out therein. On the contrary, in the last paragraph of the assessment order it is mentioned by the Assessing Authority that the petitioner avoided the assessment proceedings. No material was filed by the assessee before the CIT to substantiate it. It is not the case in the writ petition that any supporting material in support of the grounds raised in the petition under section 264 was before the Commissioner of Income Tax who failed to consider it. In absence of any material to show that the assessment order was not correctly framed, the Commissioner of Income Tax, in absence of the assessee, was left with no option but to dismiss the revision. Even the writ petition does not disclose that any material was filed before the Commissioner on the basis of which one could arrive at the conclusion that the assessment order is bad either in law or fact. No merit in any of the submissions of the the petitioner.
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