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2014 (5) TMI 1230 - HC - Income TaxRevision u/s 264 - refund claim as exemption u/s 10(10C) and 89 denied but latter on allowed - issue of law as decided in favour of the assessee in another matter by this Court in the year 2008 and by the Apex Court in the year 2009 - assessee filed the application u/s 154 for rectification of the assessment order which was rejected and petitioner filed a revision u/s 264 to the Commissioner of Income Tax, for refund - whether the petitioner is entitled to enforce that remedy in the manner in which she has done? - HELD THAT:- In a similar matter, a Division Bench of this Court in the case of Devdas Rama Mangalore [2014 (2) TMI 132 - BOMBAY HIGH COURT] granted complete relief, including an order of refund. The only difference between this case and that case is that, in that case, the petitioner had made an application for condonation of delay under Section 119 (2) (b) of the Income Tax Act, which was rejected, in view of the circular issued by the CBDT. In the case before us, the course adopted was under Section 264 of the Act. The course adopted by the petitioner in the facts and circumstances of the present case was valid. We allow the petition by directing the respondent to allow refund due to the petitioner.
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